GST NEWS BULLETIN

No GST is to be charged from the State government is not a recipient of GST

The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that the assessee is supplying goods to the ration card holder and not to the State government, and since, the recipient is the ration card...

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Traders of second-hand gold ornaments not eligible for the GST margin scheme

The AAR, Kerala, in the matter of M/s. Best Money Gold Jewellery Ltd. [Advance Ruling No. KER/06/2023 dated March 02, 2023] ruled that the value of gold will not diminish even if it is exchanged among 10 different users in a span of 2 years as a jewellery piece of 22 carats ...

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Solar home lighting systems attract GST @ 12%

The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated May 08, 2023] ruled that solar home lighting systems are appropriately classifiable under tariff entry 9405 5040 and accordingly will attract GST @ 12%. ...

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Supply of services by Co-venture to the business attracts GST

The AAR, Kerala, in the matter of M/s Choice Foundation [Advance Ruling No. KER/10/2023 dated March 10, 2023] ruled that the supply of services to the assessee to its joint venture would attract GST as per Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017 ...

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