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Search results for: supply under gst

Guide to NRTP GST Registration

All Mandatory Conditions for NRTP GST Registration on the Portal

Foreign Investment in any economy, whether FDI or FII, boosts growth and development in that economy. This has been witnessed by India also since 1991. Having said that, various tax mechanism also comes into play with the globalization. One such mechanism is Non-Resident Taxable Person (NRTP) in registration. In simple words, it is the registration […]

12 Percent GST on Supply/Import of Pharmaceutical Reference Standards

KAR AAR: 12% GST Rate Applicable on Pharmaceutical Reference Standards Made Laboratory Reagent

The Karnataka Authority of Advance Ruling (AAR) has passed a ruling that 12% Goods and Services Tax rate is applicable on import of Pharmaceutical Reference Standards prepared Laboratory Reagents. The petitioner, Kaustubha Scientific Research is a person registered as per the proviso of the Central Goods and Services Tax Act, 2017 in addition to the […]

GST on Leasing of Pathway Person to Dwelling Unit

Tamil Nadu AAR: 18% GST on Leasing of Pathway Person to Their Dwelling Unit

The Tamil Nadu Appellate Authority of Advanced Ruling (AAAR) upheld the AAR’s ruling that 18% GST shall be levied on the Leasing of the pathway to an individual to their dwelling unit. Here, in this case, the applicant is the “Chennai Metro Rail Limited” which took possession of the part of the property including the […]

GST Rate for Supply on Birthday Stickers & Candles

Odisha AAR: Supply on Birthday Stickers & Candles Also Taxable as Per GST

The Odisha Authority of Advance Ruling (AAR), on Tuesday of this week, has passed a ruling that the Supply of items such as birthday stickers, candles, and so on does not qualify as Composite Supply. Here, in this case, The Applicant is “Pioneer Bakers” that is a registered Partnership Firm and since the year 1997, […]

GST on Reverse Charge Basis on Paid Amount

AAR Gujarat: GST Levy on RCM Amount Over Stamp Tax Reimbursement

Name and address of the applicant M/s. Enpay Transformer Components India Private Limited. Plot No. 112, Alindra , Manjusar GIDC, Savli, Vadodara-391775. GSTIN of the applicant 24AACCE2260M1ZR Date of application 06.07.2018 “Clause(s) of Section 97(2) of CGST / GGST Act, 2017, under which the question(s) raised” “(b) applicability of a notification issued under the provisions […]

12 Percent GST on Services by the Sub-Contractor

Guj AAR: 12% GST Rate for the Work Contract Services from 25 Jan 2018

The Gujarat Authority of Advance Ruling (AAR), last week (on Saturday) ruled that 12% GST shall be applicable on the Service of Work Contract that has been allocated by the sub-contractor effective from January 25, 2018. In the aforesaid case, the applicant Messrs Kunal Structure (India) Pvt. Ltd. got into a contract for the constructing […]

GST Registration of M/s Om Trading Company Cancelled

GST: SCN to Petitioner Due to Failure of E-way Transaction Details

The Madhya Pradesh high court furnished that the failure to produce the needed credentials will go towards the revocation of the enrollment for the supply of goods. The petitioner is the owner of M/s Om Trading Company is a dealer registered under the Central Goods and Services Tax Act, 2017, and trades in selling and […]

Important GST Updates from FY 2021-22

Big GST Changes in FY 2021-22 Under E-Invoice, QRMP, HSN & More

It is important to file the returns for every trader who used to import or export their things manufactured or non-manufactured. There are some of the objectives and guidelines are given by the government which everyone needs to learn on the behalf of filing the taxes. The GST assessee is needed for various objectives in […]

No Proper Explanation on CSR Over ITC Eligibility

Multiple AAR Decisions on CSR Confusing Firms for Getting GST ITC

Beneath the goods and services tax (GST) regime the Contradictory corporate social responsibility (CSR) judgments by the Authorities for Advance Ruling (AARs), have made confusion inside the private players who had been not happy with the laws. In recent times the Uttar Pradesh AAR ruled that CSR has to spend through the firms is liable […]

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