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.
2 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 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