GST
Poultry Crates Attracts 18% GST: AAR
The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Mangoo and T.R. Ramnani has ruled that Goods and Service Tax (GST) at the rate of 18% is applicable on poultry crates, which can be treated as "articles for the conveyance or packing of goods, or plastics".The applicant is in the business of manufacturing a wide range of products used for storage,...
Leasing & Maintaining Of Industrial Gas Plant Doesn't Qualify As "Job Work": AAR
The Orissa Authority of Advance Ruling (AAR) consisting of G.K. Pati (CGST Member) and Hrushikesh Mistra (SGST Member) has ruled that the leasing and maintenance of hydrogen and nitrogen gas plants does not qualify as "job work".The applicant, a Government of India undertaking in the business Petrochemical, owns and operates an oil refinery in the state of Odisha located at...
Mango Pulp/Puree' Attracts 18% GST: AAAR
The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) consisting of Suresh Kishnani (Central Tax) and S.Ravi Shankar Narayan (State Tax) has ruled that 18% GST is chargeable on Mango Pulp/Puree'. The Appellant, a Public Limited Company, has been engaged in the business of supplying mango pulp/puree within India including merchant export. The Appellant...
Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR
The Daman Appellate Authority of Advance Ruling (AAAR) consisting of Gaurav Singh Rajawat (State Tax) and Seema Arora (Central Tax) while upholding the ruling of the Authority of Advance Ruling (AAR), held that printing of pamphlet/leaflet falls under the category of supply of service and it attracts GST at the rate of 18%.The appellant has been engaged in the activity of printing...
Obesity Is Not A Disease: 12% GST Payable On Pharmaceutical Pellets, Granules Except Orlistat Pellet: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST payable on pharmaceutical pellets, and granules except Orlistat Pellet as obesity is not a disease. The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has relied on the decision of the Supreme Court in the case of Commissioner of Central Excise Vs Wockhardt Life...
Construction Of Administrative Buildings For TSIIC Attracts 18% GST: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on construction of administrative buildings for Telangana State Industrial Infrastructure Corporation Limited (TSIIC).The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has observed that the works contract executed by the applicant for construction...
Education And Training In Physical, Mental, Spiritual Practices Of Yoga Attracts 18% GST: AAR
The Rajasthan Authority of Advance Ruling (AAR) has ruled that 18% of Goods and Service Tax (GST) is payable on education and training in physical, mental, spiritual practices of Yoga.The applicant has been offering various courses of Yoga such as Fitness Yoga, Immunity Boost Yoga, Pregnancy Yoga, Nidra Yoga, Stress Management Yoga, Meditation, and other such courses for improving mental...
AAAR : No GST Leviable On Lease Of Buses To Public Transport Department
The Andhra Pradesh Bench of the Appellate Authority for Advance Ruling (AAAR), consisting of members Suresh Kishnani and Ravi Shankar Narayan, upheld the order of the Authority for Advance Ruling (AAR) holding that the lease of buses by the Andhra Pradesh State Road Transport Corporation (APSRTC) to the Public Transport Department (PTD) of the Government of Andhra Pradesh was exempt...
Liquidated Damages Recovered For Delay In Completion Of Project Attracts 18% GST, Rules Telegana AAR
The Telangana Authority for Advance Ruling (AAR), consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement constitutes "supply" under the Goods and Service Tax (GST) law, attracting a levy of 9% GST under the Central Goods and Service Tax (CGST) and State Goods and Service Tax...