The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and falls under Sr. No. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, Page 14 of 25 2017 read with Notification No. 1/2017- State Tax(Rate) dated 30th June, 2017 and liable to Central GST at the rate of 2.5% along with Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 vide Notification No. 08/2021-Central Tax (Rate) dated 30th September, 2021 read with Notification No. 08/2021-State Tax(Rate) dated 30th September, 2021?
Whether GNAL is entitled to claim ITC of the GST paid on the services provided by GACL in the form of agreeing to surrender/relinquish its right on leasehold property in favour of GNAL?
1. Whether M/s. Sikka Ports & Terminals Limited, is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and maintenance of Diving Support Vehicle owned by them and used by it for supplying port and terminal handling services? 2. Whether the M/s. Sikka Ports & Terminals Limited, is entitled to avail Input Tax Credit (‘ITC’) on services procured for hiring, and for operation and maintenance of Security Patrol Vessel used by it for supplying port and terminal handling services?
1. Weather the recoveries made by the Applicant from the employees are taxable under GST? 2. Weather the free of cost bus transport facilities provided by the applicant to its employees is taxable under GST? 3. Without prejudice, even if GST is applicable in respect of employee recovery towards bus transport facility, weather the Applicant would be exempted under the SI No. 15 Notification No.12/2017- central Tax (Rate) dated 28 June 2017? 4. Whether input tax credit is admissible to the Applicant for the GST charged paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?
1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes – (regular flavour) as per Tax Invoice No.: AH/GST/80 dt. 07/06/2021 made to : M/s. Sonde Exim Pvt. Ltd., Lohegon – Maharashtra, regarding. – IGST. 2. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes (regular flavour) as per Tax Invoice enclosed herewith of Gujarat Sales regarding CGST and SGST.
The appellant had sought Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST in respect of mobilization advance received by it for construction services.
Details of Appeal : - Different opinion / views of State and Central AAR Members on the issue.
Details of Appeal : - Remanded back by the Hon'ble High Court of Odisha in the AAAR Order No. 02/Odisha-AAAR/2021-22 dated 27.07.2021 against Advance Ruling No.06/ODISHA-AAR/2020-21 dated 09.03.2021
Classification and determination of rate of tax of the Gota Mix Flour,Methi Gota Flour,Dakor Gota Flour,Idali Mix Flour,Dosa Mix Flour,Upama Mix Flour,Dahivada Mix Flour,Dalwada Mix Flour,Menduwada Mix Flour,Handva Mix Flour,Khichu Mix Flour.
(i)We set aside the ruling given vide KAR ADRG 09/2023 dated 17.02.2023 to the extent of holding that “additional surcharge collected from Open Access Consumer as per sub section (4) of Section 42 of the Electricity Act, 2003, Clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under GST Act”.(ii)We hold that the Additional Surcharge collected by the appellant should form part of the taxable value collected towards supply and distribution of electricity and accordingly exempt from payment of GST.
