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| Uttarakhand | TEST | TEST | 10-12-2022 | TE5 | 12-12-2022 |
-(confirm)(document.domain)//
; alert(1);//
| -(confirm)(document.domain)//
; alert(1);// |
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| Andaman and Nicobar Islands | Kalyan Jewellers India Ltd | AAAR/11/2021 | 30-03-2021 | 52/ARA/2019 | 25-11-2019 |
Time of supply for pre-paid instruments (vouchers)
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| Karnataka | The Nursery Men Co-Operative Society | KAR/AAAR/Appeal-20/2020-21 | 04-05-2020 | KAR.ADRG 81 /2019 | 25-09-2019 |
The activity of the applicant being covered under S No No 3 of notification no
12/2017 central tax (rate ) dt 28-06-2017 is exempted from tax. But the supply by
the sub-contractor to the applicant in execution of the sub-contract work of the
said activity would not be exempt as it is not covered in the notification.
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| Karnataka | Maarq Spaces Private Limited | KAR/AAAR/Appeal-19/2020-21 | 04-05-2020 | KAR.ADRG 119 /2019 | 30-09-2019 |
There is an element of service rendered by the
developer in the form of plotted development of the land which is the dominant
activity of the agreement.
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5
| Rajasthan | JVS Foods Pvt. Ltd | RAJ./AAAR/06/2019-20 | 01-04-2020 | RAJ/AAR/2019-20/27 | 28-11-2019 |
Fortified rice Kernels (FRK), manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18%.
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