Case Laws AAAR/ AAR

Whether the product Dry Citrate Powder is correctly classifiable under HSN code 90189031 as a medical device with GST rate 12%? | Whether the product Bicarbonate bag is correctly classified under HSN code 28363000 as a GST rate 18%? – In Re: Soxa Formulations and Research Pvt. Ltd. – Gujarat AAR (GST)

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Whether the product Dry Citrate Powder is correctly classifiable under HSN code 90189031 as a medical device with GST rate 12%? | Whether the product Bicarbonate bag is correctly classified under HSN code 28363000 as a GST rate 18%? – In Re: Soxa Formulations and Research Pvt. Ltd. – Gujarat AAR (GST) Read Post »

Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST? – In Re: Vegan Wood Pvt. Ltd. – AAAR Gujarat

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Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST? – In Re: Vegan Wood Pvt. Ltd. – AAAR Gujarat Read Post »

Whether the supply of ice cream, manufactured at the samе premises or manufacturing unit and sold through its various outlets (over the counter/B2C), qualifies as ‘restaurant services’, taxable at 5% GST without eligibility of Input Tax Credit (ITC)? | Whether the tax treatment would differ in cases where such ice cream is supplied in the course of business-to business (B2B) transactions? – In re: Mohammed Sajid Mohammed Sharif Kakuwala – Gujarat AAR (GST)

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Whether the supply of ice cream, manufactured at the samе premises or manufacturing unit and sold through its various outlets (over the counter/B2C), qualifies as ‘restaurant services’, taxable at 5% GST without eligibility of Input Tax Credit (ITC)? | Whether the tax treatment would differ in cases where such ice cream is supplied in the course of business-to business (B2B) transactions? – In re: Mohammed Sajid Mohammed Sharif Kakuwala – Gujarat AAR (GST) Read Post »

GST is liable to be paid on the advance payment received and the liability to pay tax shall arise on the date of receipt of payment of advance – In re: P C Snehal Construction Pvt. Ltd. – Gujarat AAR (GST)

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GST is liable to be paid on the advance payment received and the liability to pay tax shall arise on the date of receipt of payment of advance – In re: P C Snehal Construction Pvt. Ltd. – Gujarat AAR (GST) Read Post »

Paan Kapsul – Silver Coated, Paan Kapsul – Regular and Paan Kapsul – Rose would merit classification under HSN 2106 90 30 and ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GoGas Candy would merit classification under HSN 2106 90 99 – In re: Kartik Pinakin Bhatt (Trade Name: Ace Multitechs) – Gujarat AAR (GST)

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Paan Kapsul – Silver Coated, Paan Kapsul – Regular and Paan Kapsul – Rose would merit classification under HSN 2106 90 30 and ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GoGas Candy would merit classification under HSN 2106 90 99 – In re: Kartik Pinakin Bhatt (Trade Name: Ace Multitechs) – Gujarat AAR (GST) Read Post »

Paddle Wheel Aerators (including its parts) which are manufactured and/or sold and used exclusively in aquaculture operations are classifiable under HSN 8479 – In re: Sagar Aqua Culture Pvt. Ltd. – Gujarat AAR (GST)

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Paddle Wheel Aerators (including its parts) which are manufactured and/or sold and used exclusively in aquaculture operations are classifiable under HSN 8479 – In re: Sagar Aqua Culture Pvt. Ltd. – Gujarat AAR (GST) Read Post »

Clearprobe endocavity or transvaginal probe cover, Ultrasound cover, Laparoscopy camera cover and Interoperative cable cover can be considered as accessories of the respective ultrasound scanner and laparoscopy camera | These two are covered under HSN 9018 which is included in Chapter 90 – In re: Hi Care Remedy Pvt. Ltd. – West Bengal AAR (GST)

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Clearprobe endocavity or transvaginal probe cover, Ultrasound cover, Laparoscopy camera cover and Interoperative cable cover can be considered as accessories of the respective ultrasound scanner and laparoscopy camera | These two are covered under HSN 9018 which is included in Chapter 90 – In re: Hi Care Remedy Pvt. Ltd. – West Bengal AAR (GST) Read Post »

Whether claims allowed by the Arbitral Tribunal vide the Arbitration Awards be termed as supply under GST Act or not? | Whether GST would be applicable, on the claims allowed vide Arbitration Awards and payment received pursuant to Conciliation Proceedings resulting into the Settlement Agreement? – In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – West Bengal AAR (GST)

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Whether claims allowed by the Arbitral Tribunal vide the Arbitration Awards be termed as supply under GST Act or not? | Whether GST would be applicable, on the claims allowed vide Arbitration Awards and payment received pursuant to Conciliation Proceedings resulting into the Settlement Agreement? – In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – West Bengal AAR (GST) Read Post »

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