Category Archives: GST judgments PUNJAB AAR

No GST Exemption to Parking lot services at Mandi Board/Market Commitee : Punjab Authority of Advance Ruling

By | March 14, 2020

Punjab Authority of Advance Ruling M/s Pushpa Rani Pabbi Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution? AAR/GST/PB/011 dated 06.09.2019 Download Click here

12% GST on “Works- Contract” Service of Bridges by Sub Contractor to Main Contractor for NHAI Project : Punjab Authority of Advance Ruling

By | March 14, 2020

Punjab Authority of Advance Ruling M/s S.P. Singla Construction Pvt. Ltd. What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI? AAR/GST/PB/010 dated 06.09.2019… Read More »

Pay GST on ancillary services relating to lease of Industrial Plots : AAR

By | November 21, 2018

APPELLATE AUTHORITY FOR ADVANCE RULING, CHANDIGARH Punjab Small Industries & Export Corporation Ltd., In re KUMAR GAURAV DHAWAN AND RAKESH KUMAR POPLI, MEMBER ADVANCE RULING NO. CT/01/AR/CHD./2018/8042 NOVEMBER  8, 2018 RULING   1. Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 & similar provisions under Union Territory Goods and Services Tax… Read More »

No GST on Lab manuals which comprises of educational printed material : AAR

By | October 16, 2018

Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? Held Lab Manual being published by applicant which comprises of a bulk of instructional /educational printed material as per syllabus… Read More »

GST Payable on Free complimentary IPL Tickets : AAR

By | October 16, 2018

Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? Activity of applicant of providing complementary cricket match tickets… Read More »