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Search Results for Tag : Authority for Advance Ruling

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AAR: Building Completion and Finishing Services is Single Service Which Attracts 18% GST(20.01.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that building completion and finishing services are to be regarded as a single service and no.....

Tags : Authority for Advance Ruling, Building Completion and Finishing Services



Authority for Advance Ruling: Dealers Eligible for Input Tax Credit on Demo Cars(21.01.2020)

Authority for Advance Ruling, Maharashtra has held that input tax credit charged on inward supply of demo cars, which are used for demonstration purpo.....

Tags : Authority for Advance Ruling, Input Tax Credit on Demo Cars



AAR: Compensation Paid for Setting Up of SEZ to be Considered as ‘Supply of Services’(21.01.2020)

Authority for Advance Ruling, Goa has held that the compensation paid for setting up of Special Economic Zone (SEZ) unit will be considered as a ‘supp.....

Tags : Authority for Advance Ruling, Compensation for Setting Up of SEZ



AAR: Pharmaceutical Reference Standards is Not Diagnostic Reagent, Attracts 18% IGST(22.01.2020)

Authority on Advance Ruling, Karnataka has ruled that the Pharmaceutical Reference Standards (PRS) is not a diagnostic reagent and is not covered unde.....

Tags : Authority for Advance Ruling, Pharmaceutical Reference Standards



AAR: Activity Concerning Any Function Entrusted to Panchayat or Municipality, Exempted from GST(22.01.2020)

Authority for Advance Ruling, Goa has held that the activities in relation to any function entrusted to a Panchayat or Municipality are exempted from .....

Tags : Authority for Advance Ruling, Activity of Panchayats or Municipality



AAR, Karnataka: Homeowner Association Liable to Pay GST on Contributions Made by Members(12.02.2020)

Authority of Advance Ruling (AAR), Karnataka has held that the homeowner association is liable to pay Central Goods and Service Tax and State Goods an.....

Tags : Authority for Advance Ruling, Homeowner Association



AAR, Maharashtra: No Exemption on TDR or FSI for Construction of Commercial Apartments(12.02.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that Goods and Services Tax (GST) shall be levied on the sale of Transferable Development Rig.....

Tags : Authority for Advance Ruling, Exemption on TDR or FSI



AAR, Maharashtra: 18% GST Applicable on Transformers Supplied to Indian Railways(12.02.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that the ‘transformers’ supplied to Indian Railways is covered under HSN ‘8504’ and Sr. No. 3.....

Tags : Authority for Advance Ruling, Transformers Supplied to Indian Railways



AAR, Maharashtra: 18% of GST Applicable to Supply of Foods or Drinks in Restaurant for Consumption(13.02.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that 18% of Goods and Services Tax (GST) would be applicable on supply of food or drinks in t.....

Tags : Authority for Advance Ruling, Supply of Foods or Drinks in Restaurant



AAR, Maharashtra: Co-Op Housing Society Not Eligible for ITC Where Replacement of Existing Elevator(13.02.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that Goods and Service Tax (GST) paid by any co-operative housing society on the maintenance .....

Tags : Authority for Advance Ruling, Replacement of Existing Elevator



Maintenance of Existing Railway Tracks is Taxable at 18% GST: AAR(15.05.2018)

Authority for Advance Ruling (AAR), West Bengal has held that the works contract service of maintaining Railway Tracks as per the Letter of Acceptance.....

Tags : Authority for Advance Ruling, Railway Tracks



E-Rickshaw Tyres is liable to GST at the Rate of 28%: AAR(15.05.2018)

Authority for Advance Ruling (AAR) Mumbai has held that ‘ E-Rickshaw tyres ’ is classified under Tariff Heading 4011 and the rate of tax shall be at t.....

Tags : Authority for Advance Ruling, E-Rickshaw



AAR, West Bengal: Supplies of Composite Printing Services to Recipient Located in India are Taxable(11.03.2020)

Authority for Advance Ruling (AAR), West Bengal has held that supplies of composite printing services to a recipient located in India are taxable and .....

Tags : Authority for Advance Ruling, Composite Printing Services



AAR, West Bengal Affirms Newtown Kolkata Development Authority as ‘Local Authority’(11.03.2020)

Authority of Advance Ruling (AAR), West Bengal has affirmed that Newtown Kolkata Development Authority (NKDA) is a ‘Local Authority’ and is entitled t.....

Tags : Authority for Advance Ruling, Newtown Kolkata Development Authority



AAR, West Bengal: Public Health is Eligible for GST Exemption(11.03.2020)

Authority for Advance Ruling (AAR), West Bengal has held that the service of public health, sanitation, conservancy, and solid waste management is a f.....

Tags : Authority for Advance Ruling, Public Health



AAR, Madhya Pradesh: Goods Supplied Under Turnkey Contract, Not to be Included in Value of Contract(13.03.2020)

Authority of Advance Ruling (AAR), Madhya Pradesh has ruled that goods supplied under a turnkey contract, where there are multiple independent contrac.....

Tags : Authority for Advance Ruling, Turnkey Projects



AAR, Karnataka: Pre-developed Computer Software Can be Treated as Goods and Attracts 5% GST(02.05.2022)

Authority for Advance Ruling, Karnataka has ruled that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% Goods .....

Tags : Authority for Advance Ruling, Goods and Services Tax, Computer Software, Goods



AAAR, Karnataka: Manufacturer of HDPE Drums Not Eligible for Concessional Rate Tax(03.05.2022)

Appellate Authority for Advance Ruling, Karnataka has ruled that the manufacturer of High Density Polyethylene Drums are not eligible for concessional.....

Tags : Appellate Authority for Advance Ruling, High Density Polyethylene Drums



AAR, Tamil Nadu: 12% GST on Solar Pump Controller for Solar Submersible Pump Application(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has observed that 12% Goods and Services Tax Applicable on Solar Pump Controller for Solar Submersible Pump A.....

Tags : Authority for Advance Ruling, Goods and Services Tax, 12%, Solar Pump Controller



AAR, Tamil Nadu: PSA Medical Oxygen Generation Plant Attracts 18% GST(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has ruled that Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% Goods and Service.....

Tags : Authority for Advance Ruling, Goods and Services Tax, Pressure Swing Adsorption, Medical Oxygen Generation



AAAR, Maharashtra: No Legislative Intent to Tax Water for General Purposes(06.04.2022)

Appellate Authority for Advance Ruling, Maharashtra has observed that no legislative intent to tax water for general purposes and holds Tertiary Treat.....

Tags : Appellate Authority for Advance Ruling, Maharashtra, no legislative intent, tax water, GST exemption, Tertiary Treated Water



AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax



AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax



AAR, Tamil Nadu: 12% GST applicable on ‘Nizam Pakku’(10.11.2020)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the Goods and Service Tax (GST) at the rate of 12% is applicable on ‘Nizam Pakku’.

Tags : Authority for Advance Ruling, ‘Nizam Pakku’



AAR, Maharashtra: Supply of Online Games to Attract GST at 18%(22.12.2020)

Authority for Advance Rulings (AAR), Maharashtra has held that supply of online games, sent by an email attachment or via a secure link, to customers .....

Tags : Authority for Advance Ruling, Supply of Online Games



AAR, Maharashtra: Supply of Online Games to Attract GST at 18%(22.12.2020)

Authority for Advance Rulings (AAR), Maharashtra has held that supply of online games, sent by an email attachment or via a secure link, to customers .....

Tags : Authority for Advance Ruling, Supply of Online Games



AAR, Gujarat: 18% GST on Non-Woven Bags Manufactured Through Non-Woven Fabric(15.01.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Services Tax shall apply on non-woven bags manufactured through non-woven fabr.....

Tags : Authority for Advance Ruling, Non-Woven Bags



AAR, Telangana: 18% GST Payable On The Forest Permit Fee(23.01.2023)

Authority for Advance Ruling (AAR), Telangana has observed that 18% Goods and Services Tax (GST) is payable on the forest permit fee.

Tags : Authority for Advance Ruling, Goods and Services Tax, forest



AAR: GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent(23.01.2023)

Authority for Advance Ruling (AAR), Karnataka has observed that a pure agent is not liable to pay Goods and Services Tax (GST) on reimbursement of com.....

Tags : Karnataka Authority for Advance Ruling, Goods and Services Tax, compensation



AAAR: Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST(25.01.2023)

Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has observed that hospitals must pay 5% Goods and Service Tax (GST) when administering th.....

Tags : Appellate Authority for Advance Ruling, Goods and Service Tax, hospitals



AAR, UP: CSR Expenses Incurred in Course of Business Eligible for Input Tax Credit(12.04.2021)

Authority for Advance Ruling (AAR), Uttar Pradesh has ruled that the corporate social responsibility expenses are incurred by a company in the course .....

Tags : Authority for Advance Ruling, CSR Expenses



AAR: GST Leviable on Advisory & Management Fees Recd. in Indian Rs. for Services Provided to AIF Fund(21.06.2019)

Maharashtra State Authority for Advance Ruling (AAR) has held that GST is payable on advisory and management fee received by asessee in Indian Rupees .....

Tags : Maharashtra State Authority for Advance Ruling, GST, AIF Fund



AAR, Rajasthan: Fortified Rice Kernels and Fortified Milk, Classified as ‘Otherwise Prepared’(30.01.2020)

Authority for Advance Ruling (AAR), Rajasthan has ruled that the Fortified Rice Kernels and Fortified milk are classified as ‘otherwise prepared’ and .....

Tags : Authority for Advance Ruling, Fortified Rice Kernels and Fortified Milk



AAR, Rajasthan: GST Not Applicable to Labour Contract Services for Construction of Flats Under PMAY(30.01.2020)

Authority of Advance Ruling (AAR), Rajasthan has held that Goods and Services Tax (GST) does not apply to labour contract services for the constructio.....

Tags : Authority for Advance Ruling, GST on Labour Contract Services



AAAR, Maharashtra: Subscription & Admission Fees to Rotary Club Not Liable to Goods and Services Tax(05.02.2020)

Appellate Authority for Advance Ruling (AAAR), Maharashtra has ruled that the amount collected as membership subscription and admission fees by Rotary.....

Tags : Appellate Authority for Advance Rulings, Subscription & Admission Fees to Rotary Club



AAR, Tamil Nadu: Ready-to-Cook Powdered Mix Taxable at 18%(09.08.2021)

Authority for Advance Ruling, Tamil Nadu has stated that ready-to-cook dosa, idli, porridge mix, etc sold in powdered form are taxable at 18%, even th.....

Tags : Authority for Advance Ruling, Ready-to-Cook Powdered Mix



AAR, Andhra Pradesh: Car Seat Covers Attract 28% GST(12.08.2021)

Authority for Advance Rulings (AAR), Andhra Pradesh has held that the car seat covers would attract a higher tax rate of 28% goods and services tax.

Tags : Authority for Advance Rulings, Car Seat Covers



AAR: No ITC Available for Supply of Goods and Services for Civil Work and External Development Work(22.01.2020)

Authority for Advance Ruling (AAR), Rajasthan has held that Input Tax Credit (ITC) is not available for supply of goods and services which are used fo.....

Tags : Authority for Advance Ruling, Input Tax Credit on Supply of Goods and Services for Civil Work and External Development Work



AAR: Activity of Fabrication of Body Building on Tippers, Trailers Attracts 18% GST(23.01.2020)

Authority for Advance Ruling (AAR), Karnataka has ordered that activity of fabrication of bodybuilding on tippers and trailers attracts 18% Goods and .....

Tags : Authority for Advance Ruling, Fabrication of Body Building on Tippers, Trailers



AAR: Input Tax Credits Can be claimed on Leased Goods Transport Vehicle(24.01.2020)

Authority for Advance Ruling (AAR), West Bengal has ruled that Input Tax Credits can be claimed in accordance with the law on the leased goods transpo.....

Tags : Authority for Advance Ruling, Input Tax Credit, Lease Goods Transport Vehicle



AAAR: Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Co is Intermediary Service(28.01.2020)

Appellant Authority for Advance Ruling (AAAR), Karnataka has ruled that Pre-sale and Marketing Services by Indian Subsidiary to Foreign Parent Company.....

Tags : Appellate Authority for Advance Rulings, Pre- Sale Marketing Service



Authority for Advance Ruling: No Service Tax on Payments to Expats Working in Local Arms of MNCs(21.12.2015)

Authority for Advance Ruling has said that payments to expats working in India for local arms of multinationals by the foreign parent won't attract se.....

Tags : Authority for Advance Ruling , multinationals, service tax



AAR, Gujarat: Advance Ruling Cannot be Used to Nullify Inquiry Proceedings(06.10.2021)

Authority for Advance Ruling (AAR), Gujarat has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry procee.....

Tags : Authority for Advance Ruling, Advance Ruling



AAAR: Head Office Adopting Value for Supply to Other Branches Outside State Eligible for ITC(14.01.2020)

Appellate Authority for Advance Ruling,Tamil Nadu has held that the Head office adopting the value for supply to other branches is eligible for Input .....

Tags : Appellate Authority for Advance Rulings, Input Tax Cedit



AAAR: Allocation of Salary of Head Office Employee to Branch Subject to GST(17.01.2022)

Appellate Authority for Advance Ruling (AAAR), Maharashtra says allocation of salary of a head office employee to a branch, and its recovery from ther.....

Tags : Appellate Authority for Advance Ruling, Allocation of Salary of Head Office Employee



Authority for Advance Rulings Denies Tax Exemption Under India-Mauritius Treaty(28.02.2020)

Authority for Advance Ruling has denied any benefit of the India-Mauritius tax treaty under which the applicable rates are a bit lower. The Authority .....

Tags : Authority for Advance Ruling, Tax Exemption Under India-Mauritius Treaty



AAAR: Powdered Form of Ready to Cook Mixes Attracts 18% GST(28.02.2022)

Appellate Authority for Advance Ruling (AAAR), Tamil Nadu has held that powdered form of ready to cook branded products such as idly-dosa mix, tiffin .....

Tags : Appellate Authority for Advance Ruling, Ready to Cook Mixes



AAR, Gujarat: 18% GST Payable on Supply of Functional Cattle Feed Plant(29.03.2022)

Authority for Advance Ruling, Gujarat has observed that the 18% goods and services tax is valid on supply of a functional Cattle Feed Plant, inclusive.....

Tags : Authority for Advance Ruling, Supply of Functional Cattle Feed Plant



AAR, Odisha: Sending of Raw Materials for Manufacture of Industrial Gas Not Job Work(30.03.2022)

Authority for Advance Rulings, Odisha has concluded that IOCL’s sending of raw materials for the manufacture of industrial gas does not qualify job wo.....

Tags : Authority for Advance Ruling, Industrial gas, Central Goods and Services Tax Act, 2017.



AAR: Payment of Equated Yearly Installments and Interest on Delayed Payment Is Exigible To GST(01.04.2022)

Authority for Advance Ruling, Telangana has observed that payment of Equated Yearly Installments made under Annuities Model, including interest on del.....

Tags : Authority for Advance Ruling, Equated Yearly Instalments, GST



AAR, Gujarat: RTC Attracts 18% GST for Enabling GTA for Door to Door Delivery of Parcels(05.04.2022)

Authority for Advance Ruling, Gujarat has observed that Gujarat State Road Transport Corporation for enabling goods transport authority for door to do.....

Tags : Authority for Advance Ruling, Gujarat State Road Transport Corporation, 18% GST, Business Support Services



AAR, Telangana: Liquidated Damages Recovered for Delay in Completion of Project Attracts 18% GST(22.02.2022)

Authority for Advance Ruling (AAR), Telangana has ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement c.....

Tags : Authority for Advance Ruling, Liquidated Damages



AAAR: No GST Leviable on Lease of Buses to Public Transport Department(23.02.2022)

Appellate Authority for Advance Ruling (AAAR), Andhra Pradesh has upheld the order of the Authority for Advance Ruling (AAR) holding that the lease of.....

Tags : Appellate Authority for Advance Ruling, Lease of Buses



AAR, Andhra Pradesh: Coaching Classes Not Eligible to Seek GST Exemption(10.08.2020)

Authority for Advance Ruling, Andhra Pradesh has clarified that the coaching classes are not eligible for exemption under Goods and Services Tax Act, .....

Tags : Authority for Advance Ruling, Coaching Classes



AAR, Maharashtra: Laboratory Medical Equipment Not to be Sold to Distributor at Concessional Rate(13.02.2020)

Authority of Advance Ruling (AAR), Maharashtra has ruled that manufacturers of laboratory medical equipment are not eligible to concessional Goods and.....

Tags : Authority for Advance Ruling, Laboratory Medical Equipment



AAAR, Maharashtra: 18% GST Applicable on Construction of Flats to be Given on Lease(14.02.2020)

Appellate Authority for Advance Ruling (AAAR), Maharashtra has held that 18% Goods and Services Tax (GST) applies to the construction of flats to be g.....

Tags : Appellate Authority for Advance Rulings, Construction of Flats



AAR, West Bengal: No GST on Composite Supply of Crushing Food Grains and Delivery of Crushed Grains(14.02.2020)

Authority for Advance Ruling (AAR), West Bengal has held that the composite supply of crushing the food grains belonging to the State Government and d.....

Tags : Authority for Advance Ruling, Composite Supply of Crushing Food Grains and Delivery of Crushed Grains



AAR, Maharashtra: Membership Fee Collected by Club Exigible to GST(21.03.2022)

Authority for Advance Ruling (AAR), Maharashtra has ruled that the membership fee and annual subscription fee collected by a Club from its members is .....

Tags : Authority for Advance Ruling, Membership Fee



AAR, West Bengal: No GST on Service Provided to State Government for Collection and Disposal of Bio-M(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax



AAR, West Bengal: No GST on Service for Collection and Disposal of Bio-Medical Waste(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax



AAR, Maharashtra: Composite Supply of Works Contract Not Covered Under Term Earth Work(19.04.2022)

Authority for Advance Ruling, Maharashtra has observed that the composite supply of works contract is not covered under the term Earth Work.

Tags : Authority for Advance Ruling, contract, Earth Work



AAR Goa: Alcohol-Based Hand Sanitizers Attract 18% GST(15.07.2020)

Authority for Advance Ruling (AAR), Goa has ruled that there shall be no exemption on essential commodities and that the alcohol based hand sanitizers.....

Tags : Authority for Advance Ruling, Hand Sanitizers



AAR: Advance Ruling Cannot be Made for a Person not Registered within State(27.05.2022)

Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & .....

Tags : Authority for Advance Ruling, CGST, Territorial Nexus



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