In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a
Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".
Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situations.
Chips is liable to GST at the rate of 12%. Roasted, salted nuts are also liable to GST at the rate of 12%
PVC Stuffed coir mats are taxable at GST 12%
Examination fees payment made on behalf of student is chargeable under GST.
GST is applicable at the rate of 12% of Mats and Coirs
Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2
The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The customers purchase chassis and hand over to the applicant for fabricating the tanker body.
Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters", attracting a levy