Goa AAAR Refuses to Decide on Merits of River Sal Dredging Exemption to Maintain Judicial Propriety The present appeal was filed by M/s Vaibhavi Dredging, South Goa, before the Appellate Authority for Advance Ruling (AAAR) Goa under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax…
AAAR Haryana Reclassifies Brake Hoses Under HSN 4009, Fixes GST at 18% The present appeal has been filed by Nichirin Imperial Autoparts India Private Limited, Faridabad, Haryana (Appellant), before the Appellate Authority for Advance Ruling (AAAR) Haryana under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Haryana Goods and Services…
GST: Calcutta High Court Rules Polypropylene Leno Bags Are Plastic, Not Textile Products The Calcutta High Court has denied Mega Flex Plastics Limited’s prayer to classify polypropylene leno bags as “textile products” under tariff heading 6305 33 00. The appellant (Mega Flex Plastics Limited) is a manufacturer of polypropylene leno bags. During the personal hearing, it claimed…
Reusable Jute Bags Attract 5% or 18% GST Depending on Value, Rules Kerala AAR Kerala Cooperative Milk Marketing Federation Limited (applicant) has filed an application seeking Kerala Authority for Advance Ruling (AAR) in the context of the activities it is engaged in. The applicant is a company registered as a society/club/trust/AOP having GSTIN 32AAAAK5375M6ZB and…
Coaching Institutes Not “Educational Institutions” for GST Exemption The applicant, a proprietor running “Friends Classes” in Surat, was engaged in providing academic coaching to students of Standards 5 to 12 affiliated with GSEB and CBSE boards. The services involved supplementary education aimed at improving students’ academic performance through additional teaching, doubt-solving, and exam preparation. The…
AAR: Health Services via Third-Party Contractors to Government Not Exempt from GST The applicant, M/s Indovation Healthcare LLP, entered into a sub-contracting agreement with M/s Braithwaite & Co. Limited (the main contractor). The main contractor had an agreement with the Urban Development Directorate (UDD), Government of Uttarakhand, to provide healthcare services, including the setting up…
Architect & PMC Services for Fire Station Project Held Exempt as “Pure Services” Under GST The applicant, M/s Sachin Gandhi & Associates, entered into a contract with the Ahmedabad Municipal Corporation (AMC) for providing consultancy services, including the preparation of drawings, designs, and supervision for the construction of staff quarters at various fire stations in…
High Court Quashes Income Tax Notices Issued Beyond 10-Year Limit Under Section 153C Siddhi Vinayak Cement Private Limited was incorporated in March 2008 and later received various funds through loans and share applications, which were used to purchase land. In October 2011, Nirma Limited (the petitioner) acquired all shares of this company. Several years later,…
AAR Rules Student Recruitment Services for Foreign Universities Not ‘Intermediary Services’ The applicant, M/s. Eduguide Overseas Studies Private Limited, provides a range of services to overseas universities located in countries like the UK, USA, and Canada, including promoting the universities, identifying prospective students in India, assisting students with the application and visa process, and organizing…
GST ITC on Breakwater Construction Denied Again; Matter Remanded but Ruling Stays Against Konkan LNG M/s Konkan LNG Private Limited (KLPL) has been denied Input Tax Credit (ITC) on GST paid for construction of a breakwater wall, even after the matter was remanded by the Bombay High Court. KLPL had initially approached the Maharashtra Authority…
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