Category Archives: GST Judgments CHHATTISGARH AAR

GST rates on job work activity of custom milling of paddy : Chhattisgarh AAR Clarify

By | November 14, 2018

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. Held It is Composite Supply and principal Supply is  custom milling of paddy . Therefore GST Rates is 5% Chhattisgarh Authority of Advance Ruling Taranjeet Singh Tuteja & Brothers… Read More »

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

By | July 12, 2018

GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »