माल और सेवा कर परिषद Goods & Se₹vices Tax Council

a.    Should ARN/RFD-11 LUT copy accompany the Invoice? 

b. Can the ARN number of RFD-11 LUT be affixed on the invoice by sticker or should it be printed or can it be written by pen? 

c. If ARN/RFD-11 number is written/stickered on the invoice, should any additional document accompany the same? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling rejected in terms of Section 98(2) of the CGST Act, 2017

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.