Tag: gst classification
CBIC issues clarification on GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting CBIC has issued Circular No. 179/11/2022-GST dated 3rd August 2022 giving Clarification regarding GST rates & classification (goods) based on the recommendations of the GST …
GST classification and rates for Popcorn – AAR Ruling for HSN Code and CGST / SGST / IGST rates Popcorn falls under HSN Code 1904 1090 and attract 9% CGST and 9% SGST or 18% IGST – AAR Ruling ABCAUS Case Law Citation:ABCAUS 3329 (2020) (07) AAR Important …
Indian Filling compound, tank, low land etc. with silver sand and earthwork in layers classifiable as site preparation service under GST and taxable @ 18% ABCAUS Case Law Citation: ABCAUS 3037 (2019) (06) AAR The Applicant had procured two contracts for filling in the compound, tank, low land …
Service of moving empty or loaded wagons/rakes at siding is classifiable as railway pushing and towing service ABCAUS Case Law Citation:ABCAUS 3036 (2019) (06) AAR The Applicant was leasing out cranes and equipment and locomotives and provided diesel-hydraulic locomotives to several companies for placement/shunting of rakes/wagons/oil tankers from …
GST Classification of books as Printed Books or Exercise Books-emphasis is on a functional characteristics, the purpose it serves – High Court ABCAUS Case Law Citation: ABCAUS 2913 (2019) (05) HC Important Case Laws Cited/relied upon by the parties The Central Press Private Limited v. Union of India …
GST classification of printing of pictures and Photographic and videographic processing services. Both service codes attract different GST rate Circular No. 84/03/2019-GST F. No. 354/428/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** Room No. 146G, North Block,New Delhi, the 1th January 2019 To,The Principal Chief Commissioners/ Chief …
