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IS GST APPLICABLE ON PAINTINGS,OLD CAR/OLD JEWELLERY, ANTIQUE JEWELLERY /OLD WATCHES/ANTIQUE BOOKS ?

GST ON PAINTINGS,OLD CAR/OLD JEWELLERY, ANTIQUE JEWELLERY /OLD WATCHES/ANTIQUE BOOKS- GST AAR MAHARASHTRA MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Astaguru Auction House Private LimitedAdvance Ruling No. GST-ARA- 40/2020-21/B-27Date of Judgement/Order: 08/03/2022 ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax […]

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WHAT IS THE APPROPRIATE CLASSIFICATION OF HAND SANITIZER FOR THE PURPOSE OF GST LIABILITIES?

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX Case Name: Wipro Enterprises Private Limited  Appeal Number: Advance Ruling No. KAR ADRG 08/2021 Date of Judgement/Order: 26/02/2021 RULING 1. The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act. 2. The hand sanitizers are liable to tax at the rate […]

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IS GST ON PICK-UP CHARGES PAID TO THE OWNER / DRIVER ?

THE AUTHORITY ON ADVANCE RULINGSIN KARNATAKA Case Name: Kou-Chan Technologies Private Limited Appeal Number: Advance Ruling No. KAR ADRG 22/2021Date of Judgement/Order: 07-04-2021 RULING Question 1: Do the various supplies (of the applicant, the vehicle owner, the driver and the associate partner together) qualify as Composite supply?Answer:- No, it’s not a composite supply. Question 2:- Do […]

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IS ITC ELIGIBLE ON FREE SUPPLY OF GOODS ?

INPUT TAX CREDIT ELIGIBLE ON FREE SUPPLY OF GOODS AS A PART OF CSR ACTIVITIES THE AUTHORITY ON ADVANCE RULINGSUTTAR PRADESH Case Name : Dwarikesh Sugar Industries LimitedAppeal Number : Order No. 52Date of Judgement/Order : 22/01/2020 RULING Question 1:- Whether expenses incurred by the Company in order to comply with requirements of Corporate Social […]

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IS GST APPLICABLE ON HOSTEL RENT ?

GST IS NOT APPLICABLE ON HOSTEL RENT OF LESS THAN RS. 1K PER DAY FOR PER  STUDENT MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Ghodawat Eduserve LLP Appeal Number: Advance Ruling No. GST-ARA- 72/2019-20/B-51Date of Judgement/Order: 27/08/2021 ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra […]

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GST LIABILITY ON AMOUNT RECEIVED BY ARBITRATION FOR WORKS EXECUTED IN PRE-GST PERIOD – GST AAR TELANGANA  

GST LIABILITY ON AMOUNT RECEIVED BY ARBITRATION FOR WORKS EXECUTED IN PRE-GST PERIOD- GST AAR TELANGANA   TELANGANA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX   Case Name:  Continental Engineering CorporationAppeal Number: TSAAR Order No.13/2021Date of Judgement/Order: 08/10/2021   Advance Ruling In view of the observations stated above, the following ruling is issued: Question Raised […]

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Case Name: GEW (India) Pvt. Ltd. – SUPPLY OF WORKS CONTRACT SERVICE IN KARNATAKA SEPARATE REGISTRATION IS NOT REQUIRED   

FOR SUPPLY OF WORKS CONTRACT SERVICE IN KARNATAKA SEPARATE REGISTRATION IS NOT REQUIRED  KARNATAKA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: In re GEW (India) Pvt. Ltd. (GST AAR Karnataka)Appeal Number: Advance Ruling No. KAR ADRG 63/2021Date of Judgment /Order: 08/11/2021 RULING i. This authority refrains from giving any ruling in respect of […]

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Case Name: Puranik Builders Ltd (GST AAR Maharashtra):-Composite Supply With Main Construction Service Chargeable Under GST

OTHER SERVICES’ NOT PART OF COMPOSITE SUPPLY WITH MAIN CONSTRUCTION SERVICE, CHARGEABLE TO GST @ 18%    MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: In re Puranik Builders Ltd. (GST AAR Maharashtra)Appeal Number: Advance Ruling No. GST-ARA- 68/2019-20/B-52Date of Judgement/Order: 27/08/2021 ORDER (Under Section 98 of the Central Goods and Services Tax […]

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GST REGISTRATION NOT REQUIRED CHARITABLE TRUST IF ENGAGED IN CHARITABLE ACTIVITIES-GSTAAR MAHARASHTRA

Case Name: Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AARMaharashtra) MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AAR Maharashtra)Appeal Number: Advance Ruling No. GST-ARA-97/2019-20/B-91Date of Judgement/Order: 10/11/2021 ORDER(Under Section 98 of the Central Goods and Services Tax Act, 2017 and theMaharashtra Goods and Services Tax […]

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GST NOT LEVIABLE ON FREE OF COST SUPPLY DURING WARRANTY PERIOD – (GST AAR KARNATAKA)

GST NOT LEVIABLE ON FREE OF COST SUPPLY DURING WARRANTY PERIOD – (GST AAR KARNATAKA) KARNATAKA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX Case Name: South Indian Federation of Fishermen Societies (GST AAR Karnataka) Appeal Number: Advance Ruling No. KAR ADRG 74/2021 Date of Judgement/Order: 06/12/2021 RULING The marine engine and its spare parts […]