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Applicant and the other two co-owners cannot be treated as an association of persons and, therefore as a person defined under section 2(84)(f) of the GST Act and requirement to register u/s 22(1) will, therefore, depend on his gross turnover, ascertained separately.
In the matter of Rabi Sankar Tah
(2019) TaxCorp(IDT) 3218 (AAR)
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Said services qualifies admissibility criteria for “pure services” provided to a Government Authority by way of an activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of Constitution.
In the matter of Sewerage & Infrastructural Development Corporation of Goa Ltd.
(2019) TaxCorp(IDT) 3217 (AAR)
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Commodity in question is not tobacco leaves which are raw but are cured tobacco, hence, covered under said Entry No. 13 of Schedule IV.
In the matter of Sringeri Yogis Pai
(2019) TaxCorp(IDT) 3216 (AAR)
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Though internal combustion engine are parts of motor vehicles of heading 8708 of the Central Excise Tariff, Heading 8409 ibid is being more specific, the kits are classifiable under heading 8409.
In the matter of Sagas Autotech Pvt. Ltd.
(2019) TaxCorp(IDT) 3215 (AAR)
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Concessional rate of 5% is applicable to marine propellers, rudder set, stern tube set, propeller shaft and MS couplings subject to the condition that these goods form part of goods falling under specified headings.
In the matter of S R Propellers Pvt. Ltd.
(2019) TaxCorp(IDT) 3214 (AAR)
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Time of supply shall be determined u/s 13(2) and the value of supply would be amount received by applicant including amount of consideration reimbursed by the company for expenses incurred.
In the matter of Rajendran Santhosh
(2019) TaxCorp(IDT) 3213 (AAR)
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The commodities of loose leaf masala tea, Assam Premium Tea, etc., supplied by the applicant are not articles of food/drinks but supplies of goods covered under Notification No. 1/2017-Central Tax (Rate) and Notification No. 2/2017-Central Tax (Rate).
In the matter of Mountain Trail Foods Private Limited
(2019) TaxCorp(IDT) 3212 (AAR)
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Section Notes make it clear that only if the tiller parts are of specific use, classification would be 84329090 and if the parts do not answer to this, then they are liable to be classified as Section Note 2(c). Since no specific parts are mentioned, specific ruling cannot be given for this question.
In the matter of V.S.T. Tillers Tractors Ltd.
(2019) TaxCorp(IDT) 3211 (AAR)
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GST would be leviable on supplies of Online Database and Information Access or Retrieval services made to ‘unregistered persons’ in taxable territory for purposes other than commerce, industry, business or profession.
In the matter of Springer Nature Customer Service Centre GmBh
(2019) TaxCorp(IDT) 3208 (AAR)
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Said legal position holds good notwithstanding the Savings Act, Petitioner further contends that insertion of an Explanation in garb of clarification, amounts to judicial encroachment in as much as it seeks to put-forth an alternative view to interpretation given by HC in Anshul Impex Pvt. Ltd.
United Projects vs. State of Maharashtra
(2019) TaxCorp(IDT) 3206 (HC-BOMBAY)
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The product Seats for Railway Coaches for Rail Coach Factory is classified under Heading 9401, liable to GST at 18%; Denies plea of Rail Coach Factory that seat being a part of a railway compartment, is classifiable under HSN Code 8607, liable to tax at 5%.
In the matter of Sutlej Coach Products Pvt. Ltd.
(2019) TaxCorp(IDT) 3205 (AAR)
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Transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to the various cities in India is a GTA service and applicant is not exempted from paying GST.
In the matter of K M Trans Logistics Private Limited
(2019) TaxCorp(IDT) 3204 (AAR)
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Since activity of testing on goods is carried out in Goa, the location of supplier & place of supply service is in India, hence, applicant is liable to pay CGST and SGST on the supply of service.
In the matter of Syngenta Bioscience Private Limited
(2019) TaxCorp(IDT) 3203 (AAR)
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Applicant rendering services of providing manpower such as data entry operator, field engineer, senior software professional etc. to Karnataka Rural Road Development Agency is not entitled to exemption.
In the matter of Wisdom Security Services
(2019) TaxCorp(IDT) 3202 (AAR)
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Concessional GST rate of 5% on trucks/ spare parts supplied by Applicant to Public Finance Research Institution is allowed.
In the matter of VE Commercial Vehicles
(2019) TaxCorp(IDT) 3201 (AAR)
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Pre-condition of the Notification is that activity of the applicant is exempt either as a pure services or a composite supply or works contract & that applicant offers this contract on sub-contract basis to sub-contractors and any activity done by these contractors are not exempted either under entry 3 or entry 3A of the Notification.
In the matter of The Nursery Men Co-operative Society
(2019) TaxCorp(IDT) 3200 (AAR)
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Activity of cutting and removal of standing live trees qualifies as ‘supply of timber’ covered under HSN 4403 and under the entry no. 134 of Schedule III of the Notification No. 1/2017 - Central Tax (Rate) and hence, liable to 9% CGST and similarly 9% KGST.
In the matter of Kohinoor Woods
(2019) TaxCorp(IDT) 3198 (AAR)
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The supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under Heading 4802.
In the matter of Datacon Technologies
(2019) TaxCorp(IDT) 3197 (AAR)
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Place of supply in terms of Sec. 11(b) of the IGST Act shall be a location outside India, and that a foreign going vessel anchored within the territory of India is not a place outside India and taking the stores on board such a vessel does not amount to supply to a location outside India.
In the matter of Shewratan Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3194 (AAR)
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Applicant is liable to pay CGST@2.5% and SGST@2.5% or CGST@6% and SGST@6% on hiring of vehicles subject to conditions specified in Notification No. 20/2017- Central Tax (Rate).
In the matter of Chief Electrical Engineer, Goa
(2019) TaxCorp(IDT) 3193 (AAR)
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