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AAR - ‘Roof ventilators’ taxable @ of 18% GST w.e.f. November 15, 2017 under Entry 317B of Schedule III to Notification No. 1/2017-Central Tax (Rate).
In the matter of Sammarth Overseas & Credits Pvt. Ltd.
(2018) TaxCorp(IDT) 1855 (AAR)
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AAR - Tyres of ‘E-rickshaw’ being different from “cycle powered rickshaw” are taxable at 28%.
In the matter of Kanam Industries
(2018) TaxCorp(IDT) 1852 (AAR)
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AAR - ‘Disc Brake Pads’ and ‘Brake Shoes’ used in automobiles are taxable at 28% under sub heading 8708 of GST Tariff.
In the matter of lndo German Brakes Private Limited
(2018) TaxCorp(IDT) 1851 (AAR)
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AAR - Services received from IIT Mumbai by the IT Development Agency under an MOU would not be liable to GST since ITDA is a local authority under the administrative control of the State Govt..
In the matter of IT Development Agency, Govt. of Uttarakhand, Dehradun
(2018) TaxCorp(IDT) 1816 (AAR)
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AAR - GST applicable on non-tariff charges recovered from customers by electricity transmission utility.
In the matter of TP Ajmer Distribution Ltd.
(2018) TaxCorp(IDT) 1815 (AAR)
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AAR - Manufacture of beer by contract brewing / bottling units as per the specifications of brand owner does not qualify as ‘supply of service’ under Heading 9988. No GST applicable. Brand-owner liable on "surplus profit"
In the matter of United Breweries Ltd.
(2018) TaxCorp(IDT) 1814 (AAR)
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AAR - No GST exemption under Notification No. 12/2017-Central Tax in respect of services provided to Odisha Knowledge Corp. Ltd. since they do not qualify as ‘services provided to Central / State Govt. / Union Territory administration.
In the matter of IL & FS Education and Technology Services Ltd.
(2018) TaxCorp(IDT) 1813 (AAR)
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AAR - ‘Lyophilizer’, a machinery aimed at manufacturing lifesaving drugs, will attract 18% GST w.e.f. November 15, 2017.
In the matter of Lyophilization Systems India Pvt. Ltd.
(2018) TaxCorp(IDT) 1811 (AAR)
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AAR - Since issue is pending before GST Council, no ruling on taxation of ‘Extra Neutral Alcohol’.
In the matter of Madhucon Sugar and Power Industries Ltd.
(2018) TaxCorp(IDT) 1810 (AAR)
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AAR - Concessional 5% GST is available on both inter-state and intra-state supplies to DRDO labs, Satish Dhawan Space Centre and Vikram Sarabhai Space Centre.
In the matter of Manjira Machine Builders (P) Ltd.
(2018) TaxCorp(IDT) 1809 (AAR)
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AAR - Administrative support to Milk Producers’ Unions under an agreement with State Govts. are not a supply between ‘related persons’.
In the matter of National Dairy Development Board
(2018) TaxCorp(IDT) 1808 (AAR)
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