The Gujarat Authority of Advance Ruling (AAR) held that the lump-sum amount received for Health care Services to be provided for 20 years as “Diamond Plan” exempted from GST. Facts of the case:- The applicant, M/s. Divyajivan Healthcare LPP submitted that it proposes to establish a …
The Customs Authority of Advance Ruling (AAR) ruled that the concessional rate of basic customs duty of 7.5% payable on smart plugs. Facts of the case:- The applicant, M/s. Amazon Seller Services Private Limited proposes to import a device called a smart plug, having model no. …
Judgement:- The Maharashtra Authority of Advance Ruling (AAR) ruled that the 18% GST payable on Aluminium Composite Panel or Sheet. Facts of the case:- The applicant, M/s. Aludecor Lamination Private Limited is engaged in the manufacturing of Aluminium Composite Panels/sheets, (ACP Sheets) in Haridwar, Uttarakhand, India. …
The Kerala Authority of Advance Ruling (AAR) ruled that the Printing of textbooks, Lottery tickets & stationery items for the State Govt is supplied under GST. Facts of the case:- The applicant, Kerala Books, and Publications Society were constituted as a society by the Government of …
Judgment:- The Gujarat Authority of Advance Ruling (AAR) ruled that no GST is levied on the amount representing employees’ portion of canteen charges. Facts of the case:- The Applicant, M/s Tata Motors Ltd. is recovering nominal amount on monthly basis to ensure the use of canteen …