Category Archives: GST Judgments ANDHRA PRADESH AAR

No GST on e procurement transaction fee collected on behalf of ITE&C : AAR

By | November 16, 2018

Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department. Held It is supply as defined in SGST Act 2017… Read More »

ITC on Goods & Services used for creating sheds & Foundation of Plant & Machinery : AAR clarify

By | November 9, 2018

Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery? Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? Whether the applicant is eligible to take GST input on Goods which are used for… Read More »

GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

By | November 9, 2018

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same. Held The place of supply for this transaction shall be “location where services are actually performed” as per Section 13(3)(a) of IGST Act 2017 The process of providing job work service to the foreign principal , in the premises of the applicant as… Read More »

AAR Clarify GST on tobacco leaves procured at tobacco auction platforms / directly from farmers

By | November 7, 2018

What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Held , Yes, GST Rate is 5% If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will… Read More »

No GST on Storage of Agriculture Produce by Traders : ANDHRA PRADESH AAR

By | June 8, 2018

Whether GST will be paid if Agriculture Produce is stored by  Traders ? Notification No. 12/2017 (CGST – Rate) Entry 54(e) : Exemption from GST on loading, unloading, packing, storage or warehousing of agricultural produce. Issue: This Exemption is Available to Farmers or Traders ? Issue : Whether the storage of Agriculture produce falls under Service Account Code … Read More »

5% GST on Bulk drugs also if specified in List 1 of Schedule 1: ANDHRA PRADESH AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Laurus Labs Ltd., In re J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER NO. AAR/AP/03(GST)/2018 MARCH  28, 2018 RULING 1. M/s LAURUS LABS LIMITED, Plot No.21, JN Pharma CHy, Parawacia Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk drugs and Intermediates). 2. The… Read More »

No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR

By | June 8, 2018

Applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon’ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Crux Bio Tech India (P.) Ltd., In re. J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER/AAR/AP/02/GST/2018 APRIL  20, 2018 D. Prem Kumar for the… Read More »

No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR

By | June 8, 2018

Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts. However, we find that the input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST. Hence, the question sought… Read More »