The ruling pronounced by the MR in Advance Ruling No.20/ARA/2025 dated 09.05.2025 is upheld and accordingly the appeal filed by the appellant is dismissed.
“Whether the applicant is eligible to avail ITC of tax paid on common inputs & input services used in relation to the subscription and redemption of mutual funds?”
Whether the expenditure incurred by the applicant, a listed entity, for the buyback of its shares in the course of furtherance of business, is eligible for ITC under GST regime?
Whether or not a manufacturer is eligible to take ITC on the capital goods in the form of wires/cables electrical equipment etc. used for transmission of electricity from power station of the DISCOM to the factory premises of the registered person which are installed outside factory premises, as per rules and policy of GETCO, Government of Gujarat Electricity distribution company.
(i) Classification of Rapigro under the Customs Tariff Act, 1975;
(ii) Classification of Rapigro under the Central Goods & Services Tax Act, 2017; (iii) Rate of tax payable on Rapigro.
dismiss the appeal filed by the Appellant, M/s. Kanishk Steel Industries Limited, on the grounds of time limitation. without going into the merits of the case.
Whether rent received from the Govt. SWCBH is taxable or not?
Whether the applicant is eligible to avail ITC on inputs and input services used for construction of concrete tower to support and erect the VCV lines at the factory of the applicant, for manufacture of EHV cables, in terms of Section 17(5)(c) and (d) of the CGST Act, 2017?
1 What is the appropriate classification and rate of GST applicable on supply of plastic toys under CGST and SGST
2 Can the applicant claim ITC in relation to CGST IGST separately in debit notes issued by the supplier in the current financial year i e 2020 21 towards the transactions for the period 2018 19
Whether PVC raincoats should be classified as plastic (HSN Code 3926) or textile (HSN Code 6201) items under GST and what shall be the GST rate of PVC raincoat.
