Appellate Authority for Advance Ruling

Can various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017?

May 15, 2023

Can GST be exempt on sale of plot after carrying out the development activities providing amenities and remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost?

May 15, 2023

The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?

May 15, 2023

Can the product Non-woven Bags manufactured through the intermediate product, classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

May 15, 2023

Whether ITC is available on input services procured for promotional schemes?

May 13, 2023

Can the product Non-woven Bags manufactured through the intermediate product, classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923? & Can the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT (Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?”

May 13, 2023

Can supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of entry 8 to the Schedule III of CGST Act?

May 13, 2023

Can the Appellant is eligible for the benefit of concessional rate of GST at 0.1% in terms of Notification No. 41/2017 IT (Rate), dated 23-10-2017, in respect of the supplies made to the merchant exporter under the bill-to ship-to model?

May 13, 2023

Can diesel filled free of the cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by die Appellant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?

May 13, 2023