Category Archives: GST Judgments RAJASTHAN AAR

No GST Exemption to supply of Manpower Services as it is not “Supply of Farm Labour” : Rajasthan AAR

By | March 13, 2020

Rajasthan Authority of Advance Ruling Mrs Manju Devi, (M/s M.D. Enterprises) a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851? b. Is it necessary for recipient of “Supply of Farm Labour”… Read More »

GST Exemption to Sub contractor for Pure Labour Services for PMAY : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling SEVK RAM SAHU, (M/s S.R.S. Enterprises) • Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant? • If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what… Read More »

18% GST on Fortified Rice Kernel manufactured and sold by applicant : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling M/s JVS Foods Pvt Ltd Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? RAJ/AAR/2019-20/27 Dated 26.11.2019 Download Click here  

18% GST on ancillary services provided to tour operators : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling M/s Crown Tours and Travels a. Whether the ‘Ancillary Services’ provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}? b. What is the applicable tax rate for ancillary services provided to various tour operators? RAJ/AAR/2019-20/25 Dated 26.11.2019 Download… Read More »

18% GST on Entry Fees into Municipal Park Subhash Ushyan : Rajasthan AAR

By | March 11, 2020

Rajasthan Authority of Advance Ruling M/s Chandmal Narayandas Consortium 1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park Subhash Ushyan. 2. What is applicable rate of GST on ticket charges for toy train facility provided in the park. 3. What is applicable rate of GST on ticket… Read More »

Issue raised is no more in existence, hence no Advance Ruling can be given : Rajasthan Authority of Advance Ruling

By | March 11, 2020

Rajasthan Authority of Advance Ruling M/s Wonder Cement Ltd 1. Whether there is any ‘Ásset Transfer’ involved which is a leviable to GST in the work of shifting & raising of transmission lines owned by RRVPNL by M/S Wonder Cement Ltd.? 2. Without prejudice to the submissions made above, if there is an ”Asset transfer”… Read More »

No ITC on capitalization of building materials : AAR

By | June 27, 2019

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Rambagh Palace Hotels (P.) Ltd., In re J.P. MEENA AND HEMANT JAIN, MEMBER ADVANCE RULING NO. RAJ/AAR/2019-20/05 APRIL  30, 2019 Sanjeev Agarwal, AR for the Applicant. ORDER   Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the appellate Authority for Advance Ruling constituted under… Read More »

GST TDS on Work for Municipal Corporation : Rajasthan AAR clarify

By | May 8, 2019

Classification of any goods or services or  both; determination of the liability to pay tax on any goods or services or both; How TDS will apply under GST on Work contract given by Municipal Corporation ?  whether any particular thing done by the applicant with respect to any goods or services or both amounts to… Read More »