AAR Rajasthan
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
AAR Rajasthan
Where a GST-registered JV undertook a composite works contract under HSN 9954 for sewerage treatment infrastructure and relied on Notification 11/2017-CTR for 12% GST at bid stage before its concessional entry was omitted by later notification, applicable rate as on 01.06.2022 was 12 percent, since omission operated prospectively from 18.07.2022
AAAR West Bengal
Where assessee traded in sun-cured tobacco leaves procured from farmers and supplied them as such after grading, bundling, and butting, with no process altering leaf character, such supplies remained tobacco leaves under Heading 2401, regardless of curing stage, and were classifiable as tobacco leaves attracting 2.5 per cent CGST and 2.5 per cent SGST
AAR Gujarat
Compensation recovered from transporters for transit loss beyond tolerance limit stipulated in contracts, being liquidated damages for breach of contract, was not consideration for any supply; in absence of any agreement to tolerate breach, such amounts were mere compensation and not liable to GST