Golden Tobie (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, UTTAR PRADESH} : Date of Order : 18-10-2021 simplified explanation of the GST ruling by the Uttar Pradesh Authority for Advance Rulings regarding a promotional scheme involving cigarettes: Context: Golden Tobie (P.) Ltd. introduced a promotional scheme where customers would receive an …
Kanahiya Realty (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL} : Date of Order : 30-09-2021 simplified explanation of the GST rulings from the West Bengal Authority for Advance Rulings: Input Tax Credit on Sales Promotion Items: Context: Kanahiya Realty Pvt. Ltd., a manufacturer of hosiery goods, offered promotional items …
Munjaal Manishbhai Bhatt V/s Union of India { HIGH COURT OF GUJARAT} : Date of Order : 06-05-2022 simplified explanation of the GST rulings from the Gujarat High Court: Validity of Deduction of Land Value in Construction Contracts: Background: Notification No. 11/2017-Central Tax (Rate) prescribed a mandatory deduction of one-third …
Hyderabad Metropolitan Water Supply And Sewerage Board {AUTHORITY FOR ADVANCE RULINGS, TELANGANA}: Date of Order : 29-03-2022 simplified explanation of the GST ruling regarding the inclusion of interest paid for delayed payment of consideration in taxable value: Background: Applicant: Hyderabad Metropolitan Water Supply and Sewerage Board (HMWSSB). Payment Terms: HMWSSB …
Tara Genset Engineers (Regd.) { AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND} : Date of Order : 31-10-2022 simplified explanation of the GST ruling regarding the inclusion of diesel costs reimbursed from the recipient of service in the value of renting DG sets: Background: Applicant: Tara Genset Engineers (Regd.) provides services for renting …
Rajkot Nagarik Sahakari Bank Ltd {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 30-07-2021 simplified explanation of the GST rulings concerning incentives provided by the Government to a bank under the Sahay Yojana scheme, based on the Authority for Advance Rulings (AAR) Gujarat: Nature of Incentive and GST …
Dishman Carbogen Amcis Ltd. { AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 01-06-2022 simplified explanation of the GST rulings concerning the sale of second-hand or used cars as per the Authority for Advance Rulings (AAR) Gujarat: GST Rate for Second-hand/Used Cars: Issue: Whether second-hand or used cars fall …
Haldia Agro (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL} : Date of Order : 26-06-2023 In the case of Haldia Agro (P.) Ltd. before the Authority for Advance Rulings (AAR) in West Bengal, the issues revolved around GST implications on the milling, fortification, and supply of wheat flour for …
Shanmuga Durai {AUTHORITY FOR ADVANCE RULINGS TAMILNADU} : Date of Order : 31-01-2022 In the case of Shanmuga Durai before the Authority for Advance Rulings (AAR) in Tamil Nadu, the issue revolved around the GST liability arising from the rent-free accommodation provided by a partner to a partnership firm, where the partner …
Cummins India Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA} : Date of Order : 21-12-2021 In the case of Cummins India Ltd. before the Maharashtra Appellate Authority for Advance Ruling (AAAR), several key GST issues related to the allocation of costs, facilitation services, input tax credit, registration requirements as an …
