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Chandigarh Advance Ruling No. CT/01/A.R./CHD/2018/8042, Dated 8th November, 2018 ( - )
whether ancillary services (Transfer fees, Extension fees , Conversion fees etc.) provided by them are exempt? HELD The said services are taxable at 18%
Advance Ruling NO.GST-ARA-12/2018-19/B-116, Dated 15th September, 2018 ( - Maharashtra)
Whether the Applicant is liable to pay IGST on the testing services provided to its overseas group entities, being a zero-rated supply? HELD testing services is liable to IGST and cannot be treated as zero rated supply.
Advance Ruling NO.GST-ARA-38/2018-19/B-111, Dated 10th September, 2018 ( - Maharashtra)
Whether a Lottery distributor or marketing agent of lottery schemes is liable to pay IGST under section 5 (3) and Serial No. 5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply HELD Answered in affirmative
Advance Ruling NO.GST-ARA-22/2018-19/B-85, Dated 06th August, 2018 ( - Maharashtra)
Whether the Penal Interest is to be treated as interest for the purpose of exemption under Sr. No. 27 of Notification No. 12/2017 and If answer is negative would amount to a taxable supply u -HELD Answered in the negative and would attract tax liability under GST laws
Advance Ruling NO.GST-ARA-13/2018-19/B-86, Dated 06th August, 2018 ( - Maharashtra)
Whether GST is applicable on Sale and /on Purchase of DFIA licenses? HELD Answered in the affirmative.
Advance Ruling NO.GST-ARA-24/2018-19/B-75, dated 26th July, 2018 ( - Maharashtra)
Whether the supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would be liable to tax in India under section 7(5)(a) of IGST Act? HELD Answered in the negative.
Advance Ruling NO.GST-ARA-11/2018-19/B-70, dated 18th July, 2018 ( - Maharashtra)
A Cooperative Society conducts education and training programmers through its 13 co-operative training centres and is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act ,1960. Therefore, it is requested to exempt GST to Maharashtra Rajya Sahakari Sangh Ltd. HELD there is no exemption in respect of their supply and liable to GST at applicable rates
Advance Ruling NO.GST-ARA-17/2018-19/B-68, dated 16th July, 2018 ( - Maharashtra)
whether frozen meat supplied in HDPE bag fall under chapter tariff heading 0204 and exemption given vide Notification No. 02/2017 - is available to us or not ? HELD Answered in the affirmative.
Advance Ruling NO.GST-ARA-05/2018-19/B-61, dated 09th July, 2018( - Maharashtra)
Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 or as outdoor catering services under Entry. No 7(v) of the said Notification? HELD their service would fall under Sr. No. 7(i) of Notification No. 11/2017
Advance Ruling NO.GST-ARA-03/2018-19/B-59, Dated 07th July, 2018 ( - Maharashtra)
The Applicant provide back office support services to overseas companies as to whether the aforesaid services proposed to be rendered qualify as 'Zero Rated Supply in terms of Section 16 of IGST Act, 2017 or not. HELD Answered in the negative
NOTIFICATION No. F. 17(150) ACCT/ GST/ 2018 / 3995, dated 16th November, 2018 ( - Rajasthan)
pecuniary limits for the category of proper officers for the purpose of issuance of show cause notice and orders for assessment including the determination of tax under section 73 and 74
TRADE CIRCULAR No. 34 T of 2018, No. JC/HQ-I/GST/Refund/Trade Cir./01/2017-18, Dated, 15th November, 2018 ( - Maharashtra)
Clarification on certain issues related to refund
TRADE CIRCULAR No. 33T of 2018, No. JC/HQ-I/GST/Refund/Trade Cir./01/2017-18, Dated: 14th November, 2018( - Maharashtra)
Processing of refund under the GST
Trade Circular No. 32 T of 2018, Dated 13th November, 2018 (Value Added Tax - Maharashtra)
VAT on natural gas, clarifications
Notification No. G.O.MS.No. 563 Dated 13th November, 2018 (Profession Tax - Andhra Pradesh)
Amends First Schedule
NOTIFICATION No. 21405/Leg.A2/2018/Law, Dated 15th October, 2018 THE KERALA STATE GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018 (Profession Tax - Kerala)
amends section 2(4), (17), (35), (69), (102), 7,9,10,12,13,16,17,20,22, 24, 25, 29, 34,35,39, 48, 49, 52,54, 79, 107, 112,129, 140, 143 , Schedule I, II, III , insert new act 43A, 49A, B & Omit act 2(18).
Advance Ruling ORDER NO.03/ODISHA-AAR/2018-19 DATED 9th October, 2018 (Profession Tax - Odisha)
the services provided by the Telecommunication Consultants under the ICT @ School Project Applicability of Entry No. 72 of Notification No.12/2017 HELD not covered under Entry 72 of the notification no. 12/2017
Advance Ruling No. KAR ADRG 25 / 2018 Dated : 25th October, 2018 (Profession Tax - Karnataka)
(i) Whether the long duration post graduate diploma/ degree granting programmes offered by the IIM are exempted from the GST output liability (ii) Whether supply of online educational journals or periodicals to the IIM is exempted from reverse charge liability HELD : NO
Advance Ruling No. KAR ADRG 24 / 2018 Dated : 25th October, 2018 (Profession Tax - Karnataka)
Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 read with rule 27 HELD The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15
ADVANCE RULING No. STC/AAR/05/2018, Dated, 10th October, 2018 (Profession Tax - Chhattisgarh)
tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. HELD there being a single contract as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal supply i.e. custom milling of paddy, it shall treated as composite supply Accordingly the tax liability on a composite supply 5%
Appeal Case No. 06/WBAAAR/Appeal/2018 dated 08.08.2018(Profession Tax - West Bengal)
Held Polypropylene Leno Bags (PP Leno Bags) be classified under Tariff Heading 3923 29 90 and not under Tariff Heading 6305 33 00 as per Advance ruling No. 09/WBAAR/2018-19 dated 06.07.2018
Corrigendum F. No. CBEC/20/06/17/2018-GST Dated 12th November, 2018 (Profession Tax - )
CORRIGENDUM to Thirteenth Amendment Rule 2018
Advance Ruling No. AAR/AP/17(GST)/2018 In Application No. AAR/28(GST)/2018 Dated 10th, October, 2018 (Profession Tax - Andhra Pradesh)
What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves HELD GST Rate is 5%. tobacco threshed and redried on job work basis GST RATE 28%
Advance Ruling No. AAR/AP/16(GST)/2018 In Application No. AAR/24(GST)/2018 Dated 9th, October, 2018 (Profession Tax - Andhra Pradesh)
GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct ? HELD Yes
Advance Ruling No. AAR/AP/15(GST)/2018 In Application No. AAR/20(GST)/2018 Dated 9th, October, 2018 (Profession Tax - Andhra Pradesh)
Applicable rate on agricultural tractor trailers (attachment) parts leaf springs, disks, axels, hubs, & shacke pins meant for tractor trailers. HELD Classified as Springs & leaves for springs of iron and steel entry no. 234 of schedule III and taxable at 18%
Advance Ruling No. AAR/AP/14(GST)/2018 In Application No. AAR/22(GST)/2018 Dated 9th, October, 2018 (Profession Tax - Andhra Pradesh)
Whether eligible to take GST input on Goods and Services which are used for installation (Foundation) of plant and machinery? HELD clarification does not fall under the ambit of explanation to the proviso to the Section 17(5). Hence, the applicant is not entitled to claim the input tax credit on the goods and services.
Advance Ruling No. AAR/AP/13(GST)/2018 In Application No. AAR/18(GST)/2018 Dated 14th September 2018 (Profession Tax - Andhra Pradesh)
Whether the Air-Cooled condenser to be supplied for use in the waste-to-energy project is classifiable as parts for the manufacture of waste to energy plants/ devices attracting 5% GST HELD falls under the entry 234 of Schedule I and is liable at a rate of 5%
Advance Ruling No. AAR/AP/12(GST)/2018 In Application No. AAR/17(GST)/2018 Dated 14th September 2018 (Profession Tax - Andhra Pradesh)
Whether Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement, is classifiable under exempted goods HELD classifiable under exempted goods, notified vide the Entry No. 102 of Notification No.02/2017
Advance Ruling No. AAR/AP/11(GST)/2018 In Application No. AAR/16(GST)/2018 Dated 4th September 2018 (Profession Tax - Andhra Pradesh)
Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law HELD It is "Supply" and liability does not arise due to the amounts so collected is for services rendered by State Government
Advance Ruling No. AAR/AP/10(GST)/2018 In Application No. AAR/15(GST)/2018 Dated 20th August, 2018 (Profession Tax - Andhra Pradesh)
Whether they are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not HELD will be treated as exports
Advance Ruling No. AAR/AP/09(GST)/2018 In Application No. AAR/14(GST)/2018 Dated 20th August, 2018 (Profession Tax - Andhra Pradesh)
Manufacturer of Biri's and his annual business turnover is less than Rs.20 lakhs. requested to clarify whether he is liable for registration HELD is not mandatory for applicant
Advance Ruling No. AAR/AP/08(GST)/2018 In Application No. AAR/13(GST)/2018 Dated 20th August, 2018 (Profession Tax - Andhra Pradesh)
Whether the process of providing job work service to foreign customer is taxable under GST. Is such transaction attracts GST HELD is taxable as per Entry No.26 (HSN Code 9988) and liable to tax @ 18%
Advance Ruling No. AAR/AP/07(GST)/2018 In Application No. AAR/12(GST)/2018 Dated 2nd July, 2018 (Profession Tax - Andhra Pradesh)
Whether M/s Amaravathi Metro Rail Corp. , is a Government authority and Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, etc. within the purview of the functions of Municipality under article 243W, to fall within the purview of the aforesaid exemption notification HELD : YES
Advance Ruling No. AAR/AP/6A/GST/2018 In Application No.AAR/08/GST/2018 Dated 8th June, 2018 (Profession Tax - Andhra Pradesh)
Requesting for the clarification of Correct HSN Code of their product i.e "Energy-G premium oil". HELD HSN 1518 vide S.No 90 of Schedule I and hence the rate of tax attracts 5%.
Advance Ruling No. AAR/AP/6/GST/2018 In Application No.AAR/7/GST/2018 Dated 8th June, 2018 (Profession Tax - Andhra Pradesh)
Whether they can utilize /refund the ITC which is already available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity? HELD the applicant is not entitled for claim of ITC.
Advance Ruling No. 03/AAR/AP/GST/2018 In Application No.03/ AAR/10/GST/2018 Dated 8th June, 2018 (Profession Tax - Andhra Pradesh)
Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 Lakh RULING the members of this authority expressed different views on the issues raised by the applicant and found no consensus to pronounce any ruling referring this application to the Appellate Authority
Circular No. 74/48/2018-GST, F. No. 20/16/04/2018- GST, Dated the 5th November, 2018 (Profession Tax - )
Collection of tax at source by Tea Board of India
Circular No. 73/47/2018-GST F. No. 20/16/04/2018- GST, Dated 5th November, 2018 (Profession Tax - )
Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent
NOTIFICATION No. 1569-F.T., Dated 2nd November, 2018.- (Sales Tax - West Bengal)
Reduce tax Rate of Extra-Neutral Alcohol & Rectified Spirit (which are not denatured) to registered manufacturer in West Bengal of Foreign Liquor/Country Liquor to 3%
NOTIFICATION No. 1568-F.T., Dated 2nd November, 2018.- (Sales Tax - West Bengal)
Notify Tax Rate of Rectified spirit and Extra Neutral Alcohol
Notification No. 61/2018 - Central Tax F. No. CBEC/20/06/16/2018-GST Dated 5th November, 2018 (Sales Tax - )
exempt supply from PSU to PSU from applicability of provisions relating to TDS.
Advance Ruling No. 21/WBAAR/2018-19 dated 2nd November, 2018 (Sales Tax - West Bengal)
whether or not the Indian Institute of Management should be considered an "Educational Institution", whether eligible for exemption and Whether or not the Applicant is eligible to get Refund of the Tax amount already paid HELD as an educational institution and eligible for benefit for exemption
Advance Ruling No. 20/WBAAR/2018-19 dated 2nd November, 2018 (Sales Tax - West Bengal)
seeks a Ruling on chargeability of GST on the Toll Taxes reimbursed by its clients or the ability to claim it as a deduction under Rule 33 from the value of supply, being expenditure incurred as a pure agent HELD Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid
Appellate Authority Advance Ruling ORDER NO:-KAR/AAAR/03/ 2018-19 Dated: 23rd October, 2018 (Sales Tax - Karnataka)
Whether GST is payable by the brand owner on the 'surplus profit' transferred by the CBU to the Brand Owner out of such manufacturing activity HELD The activity engaged in by the Appellant by way of granting the contracting brewing units the representational right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service is taxable to GST in terms of Section 9 of the CGST Act. classified under the Service Code 999799 as "other services nowhere else classified and is chargeable to GST at the applicable rate of 18%.
Appellate Authority Advance Ruling Order NO.MAH/AAAR/SS-RJ/12/018-19, Dated 1st November, 2018 (Sales Tax - Maharashtra)
The services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, 2017 and the services of the appellant are also not in the nature of restaurant services as claimed by the appellant.
Advance Ruling ORDER No. KER/ 11 /2018, DATED 20th October, 2018 (Sales Tax - Kerala)
Whether quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose (Coffee Plantation) be classified under HSN 9986 or HSN 9973. HELD classified under HSN 9986 and eligible for exemption under GST.
Advance Ruling ORDER No. KER/ 17 /2018, DATED 20th October, 2018 (Sales Tax - Kerala)
Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and eligible for exemption under the category 'health care services'?. HELD would be considered as "Composite Supply" and eligible for exemption under the category 'health care services'.
Advance Ruling ORDER No. KER/22/2018, DATED 20th October, 2018 (Sales Tax - Kerala)
Regarding Applicability of job work. HELD The activity of the applicant being job work; is a provision of service, as the input as well as output is owned by the principal and not owned by the applicant and falls under serial No.(ii) of the HSN 9988 taxable @18% GST.
Advance Ruling ORDER No. KER/25/2018, DATED 20th October, 2018 (Sales Tax - Kerala)
Tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings, all parts of fishing/ floating vessels, AND Whether replacement of parts during warranty period constitute supply under GST? Whether eligible to avail 18% input tax credit on purchase of raw materials, as the manufactured products taxable @5% HELD Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings are taxable @5% GST. All parts of fishing or floating vessels are taxable @5% GST. no reverse input tax credit is applicable on parts / components replaced under warranty. Credit of higher input tax paid on purchase of raw materials can be availed, even though the manufactured product is taxable at lesser tax rate
Advance Ruling ORDER No. KER/23/2018, DATED 12th October, 2018 (Sales Tax - Kerala)
Classification of Classic Malabar Parota and Whole Wheat Malabar Parota HELD taxable @18% GST.
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