GST Authority for Advance Rulling

 

     
     

Citation

:

2018-GSTR-002

Appellant

:

Sreenath Polyplast Private Limited

AAR

:

Authority for Advance Ruling Gujarat

Gist

:

Receipt of interest on loan extended by the Del Credere Agent is covered under Serial No. 27 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and hence exempt since the applicant does not supply any goods and the interest charged is not for delayed payment of consideration of any underlying supply.
     
     
     
     
     

Citation

:

2018-GSTR-001

Appellant

:

Sika India Private Limited

AAR

:

Authority for Advance Ruling West Bengal

Gist

:

Sika Block Joining Mortar, being a non-refractory surfacing preparations, is classified under tariff item 3214.90.90