Whether rent received from the Govt. SWCBH is taxable or not?
Whether the applicant is eligible to avail ITC on inputs and input services used for construction of concrete tower to support and erect the VCV lines at the factory of the applicant, for manufacture of EHV cables, in terms of Section 17(5)(c) and (d) of the CGST Act, 2017?
1 What is the appropriate classification and rate of GST applicable on supply of plastic toys under CGST and SGST
2 Can the applicant claim ITC in relation to CGST IGST separately in debit notes issued by the supplier in the current financial year i e 2020 21 towards the transactions for the period 2018 19
Whether PVC raincoats should be classified as plastic (HSN Code 3926) or textile (HSN Code 6201) items under GST and what shall be the GST rate of PVC raincoat.
The Advance Ruling Order No. 25/AAR/2023 dated 20-06-2023 and subsequent rectification order dated 18-03-2025 in the case of the appellant are set aside. The matter is remanded to the Lower Authority for fresh consideration and passing of appropriate orders after following the principles of natural justice. The decision by the lower authority on merits of the case is kept open.
We uphold the ruling given by the Authority of Advance Ruling in Order No. 06/ARA/2025 dated 13.02.2025 and dismiss the appeal filed by the appellant.
Whether supply of man power services to Webel Technology Limited are exempted under serial no 3 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017, as amended?
What would be the proper classification of the services and rate of tax being provided by the applicant by way of supplying fitted assets on hire basis?
