M/s Abhilekh Nitin Vaidya (ATHARVA AGRO INC)Ĭlarification about the levy of Applicable GST Rate on our Products (PLANT NUTRIENT’s PRODUCTS used for Growth Enhancement)ġ.
The appeal filed by the Appellant, M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd, is disposed off on the above terms. We uphold the findings of the Authority for Advance Ruling with respect to questios 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given. The question "Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?" is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGSST Act.
KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows:
M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd Teamlease Education Foundation, stands dismissed on all accounts. KAR ADRG 07/2022 dated passed by the advance ruling authority and the appeal filed by the Appellant M/s. Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties? Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?Ģ.
9/2017-CT(Rate) dated applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.ġ.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?Ģ.What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?ģ.What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?Ĥ.What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?ĥ.What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them?Ħ.What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?ħ.What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?ġ.
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