AAR Gujarat
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
AAR Gujarat
Where applicant job worker performs offset printing and related pre- and post- printing activities on kraft paper and duplex paper supplied by principals without transfer of title, these constitute naturally bundled composite supply with offset printing as principal supply under Heading 9988, and since principal goods attract 18 percent GST, entry 26(iv) applies making job work taxable at 18 percent GST
AAR Karnataka
Where applicant, a registered partnership, supplied ballast and loaded it into Railway wagons using JCB loaders without undertaking any building, construction, erection or activities connected with immovable property, such work did not meet statutory requirements for works contract and thus could not be classified as one under GST law. GST: Where applicant executed contract for supply of ballast and separate loading service with distinct pricing, sequential execution, separate invoices, and transfer of title to Railways before loading, such supplies were not naturally bundled or composite, but independent and liable to separate GST as per relevant classification and rate for each supply. GST: Where applicant provided loading services of Railway-owned ballast into wagons using mechanical loaders without engaging in transport or wagon movement, activity was essentially cargo handling, classifiable under SAC 996719, and attracted GST at 18 percent as per relevant rate notification
AAAR West Bengal
Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications
AAAR West Bengal
CKD/SKD supplies of e-rickshaw components could qualify for classification as complete electrically operated vehicles under Rule 2(a) of General Rules for Interpretation only where all essential components were supplied together as an identifiable kit and contemporaneous records consistently established CKD/SKD supply; absent such evidence, goods were classifiable as parts