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Search Results for Tag : Authority of Advance Ruling

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AAR, Telangana: 18% GST Payable on Supply of Artwork Along with Advertisement Space(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that Supply of artwork along with advertisement space amounts to supply of other advertisement .....

Tags : Authority of Advance Ruling, Supply of Artwork Along with Advertisement Space



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



AAR, Telangana: 18% GST Payable on Supply of Pulp Wood(14.12.2021)

Authority of Authority of Advance Ruling (AAR), Telangana has ruled that the 18% goods and services tax (GST) shall be payable on the supply of pulpwo.....

Tags : Authority of Advance Ruling, Supply of Pulp Wood



AAR, Maharashtra: 12% GST Chargeable by Sub-Contractor to Main Contractor(15.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has ruled that 12% goods and services tax (GST) shall be charged by the sub-contractor to the main cont.....

Tags : Authority of Advance Ruling, Works Contract Service



AAAR, Karnataka: Landfill-Pit is Civil Structure, No ITC Available(15.12.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka, has upheld the ruling of Authority of Advance Ruling holding that the landfill-pit is a civil.....

Tags : Appellate Authority of Advance Ruling, Landfill-Pit



AAR, Gujarat: 5% GST Leviable on Ammonium Sulphate Supplied for Direct Use as Fertilizers(17.12.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that 5% goods and services tax (GST) is leviable on Ammonium Sulphate supplied for direct use as .....

Tags : Authority of Advance Ruling, Ammonium Sulphate Supplied for Direct Use as Fertilizers



AAR, Gujarat: 18% GST on Mosquito Repellent ‘Aayudh-Mosx’(15.01.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax shall apply on mosquito repellent ‘Aayudh-Mosx’.

Tags : Authority of Advance Ruling, ‘Aayudh-Mosx’



AAR, Tamil Nadu: Drilling of Borewells Not ‘Support Service for Agriculture’(20.01.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has held that the drilling of borewells for supply of water in agricultural land is not ‘Support Service.....

Tags : Authority of Advance Ruling, Drilling of Borewells



AAR, Tamil Nadu: Applicant Can Adopt Methods to Arrive at Value of Supply to Distinct Persons(20.01.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the applicant can adopt methods provided under Rule 28 read with Section 15 of the Centra.....

Tags : Authority of Advance Ruling, Value of Supply to Distinct Persons



AAR, Tamil Nadu: Applicant Can Adopt Methods to Arrive at Value of Supply to Distinct Persons(20.01.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the applicant can adopt one of three methods to arrive at the value in respect of supply .....

Tags : Authority of Advance Ruling, Value of Supply to Distinct Persons



AAR, Gujarat: Combined Wire Rope Not Integral Part of Fishing Vessel; Attracts 18% GST(14.10.2022)

Authority of Advance Ruling, Gujarat has observed that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with.....

Tags : Authority of Advance Ruling, Goods and Services Tax, fishing net



AAR, Maharashtra: Design and Development of Patterns is a Supply of Service(31.03.2022)

Authority of Advance Ruling ( AAR ), Maharashtra has reiterated that the activity of design and development of patterns used for manufacturing of cams.....

Tags : Authority of Advance Ruling, manufacturing camshafts, supply of service



AAR, Gujarat: Transportation of Parcels by GSRTC in Its Buses Attracts 18% GST(04.04.2022)

Authority of Advance Ruling, Gujarat has held that 18% goods and services tax (GST) is payable by the Gujarat State Road Transport Corporation (GSRTC).....

Tags : Authority of Advance Ruling, 18% GST, Gujarat State Road Transport Corporation



AAAR, Tamil Nadu: Strengthening of Headquarters Building of TANGEDCO Attracts 18% GST(05.04.2022)

Appellate Authority of Advance Ruling, Tamil Nadu has ruled that strengthening of headquarters building of Tamil Nadu Generation and Distribution Corp.....

Tags : Appellate Authority of Advance Ruling, 18% GST, TANGEDCO



AAR, Telangana: Ready to Eat Popcorn Attracts 18% GST Sold in Retail Packages(05.04.2022)

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....

Tags : Authority of Advance Ruling, 18% GST, ready to eat popcorn



AAAR, Haryana: Cooking Cream Attracts 18% GST(16.03.2022)

Appellate Authority of Advance Ruling (AAAR), Haryana has ruled that 18% Goods and Service Tax (GST) is payable on the cooking cream.

Tags : Appellate Authority of Advance Ruling, Cooking Cream



AAR, Karnataka: GST Applicable to Reimbursement Received Towards Stipend Paid to Trainees(22.03.2022)

Authority of Advance Ruling (AAR), Karnataka has held that goods and services tax (GST) is applicable to reimbursement received towards stipend paid t.....

Tags : Authority of Advance Ruling, Stipend Paid to Trainees



AAR, Gujarat: Apple And Malt Cola Fizzy Attracts 28% GST And 12% GST Compensation Cess(29.04.2022)

Authority of Advance Ruling, Gujarat has observed that 28% Goods and Services Tax and 12% GST Compensation Cess are due on Apple and Malt Cola Fizzy.

Tags : Authority of Advance Ruling, 28% Goods and Services Tax, 12% GST, Compensation Cess, Apple, Malt Cola Fizzy



AAR, Gujarat: GST ITC Admissible on Bus Hired for Employees Transportation(02.05.2022)

Authority of Advance Ruling, Gujarat has observed that the Goods and Services Tax Input Tax Credit is permissible on buses hired for transportation of.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Input Tax Credit, 13 passengers



AAR, Karnataka: No GST on Full-Time Directors’ Salary(11.05.2020)

Authority of Advance Ruling, Karnataka has clarified that if the director is an employee of the company, there will be no incidence of Goods and Servi.....

Tags : Authority of Advance Ruling, GST on Full-Time Directors’ Salary



AAR, Maharashtra: GST Payable on Composite Supply of Work Contract Involving Earth Work(15.04.2022)

Authority of Advance Ruling (AAR), Maharashtra has ruled that goods and services tax (GST) is payable on the composite supply of work contracts involv.....

Tags : Authority of Advance Ruling, Composite Supply of Work Contract



AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST(19.04.2022)

Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of.....

Tags : Authority of Advance Ruling, liquidated, Central Goods and Services Tax, State goods and Services Tax Acts, exigible



AAR, Telangana: ITC Can Be Availed on IGST Paid Both on Imports Intra & Inter-State Sales Authority(20.04.2022)

Allahabad High Court has observed that the Court for the reason of an application under Section 29A of the Arbitration and Conciliation Act, 1996 woul.....

Tags : Authority of Advance Ruling, Goods and Services Tax, 2017, Input Tax Credit



AAR, Telangana: ITC Can be Claimed on IGST Paid Both on Imports Intra & Inter-State Sales, Rules(20.04.2022)

Authority of Advance Ruling, Telangana has observed that Integrated Goods and Services tax paid on imports is eligible to be availed as an Input Tax C.....

Tags : Authority of Advance Ruling, Integrated Goods and Services Tax, Input Tax Credit



AAAR: 18% GST Applicable On Mango Pulp/Puree(08.03.2022)

Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) has held that 18% GST is chargeable on Mango Pulp/Puree.

Tags : Andhra Pradesh Appellate Authority of Advance Ruling, GST, Mango Pulp/Puree



AAAR: Printing Of Pamphlet/Leaflet Attracts 18% GST(08.03.2022)

Daman Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of the Authority of Advance Ruling held that printing of pamphlet/leafle.....

Tags : Appellate Authority of Advance Ruling, Supply of Service, Goods and Service Tax



AAR: Leasing & Maintaining of Industrial Gas Plant Doesn't Qualify as Job Work(11.03.2022)

Authority of Advance Ruling (AAR), Orissa has ruled that the leasing and maintenance of hydrogen and nitrogen gas plants does not qualify as job work.

Tags : Authority of Advance Ruling, Leasing & Maintaining of Industrial Gas Plant



AAAR, Haryana: 18% GST Payable on Pizza Topping as Pizza Topping is Not Pizza(15.03.2022)

Appellate Authority of Advance Ruling (AAAR), Haryana has held that 18% Goods and Service Tax (GST) is payable on pizza topping as pizza topping is no.....

Tags : Appellate Authority of Advance Ruling, Pizza Topping



AAR, Maharashtra: Professional Services Regarding Mining Operations Attract 18% GST(06.04.2022)

Authority of Advance Ruling (AAR ), Maharashtra has observed that professional, technical, and business services with regard to mining operations attr.....

Tags : Authority of Advance Ruling, Maharashtra, professional, technical, business services, 18% GST, mining operations



AAR, Kerala: GST Is Payable on Fair Trade Premium(06.04.2022)

Authority of Advance Ruling (AAR), Kerala has observed that Goods and Services Tax is payable on fair trade premium, forming part of the consideration.....

Tags : Authority of Advance Ruling, Kerala, Goods and Services Tax, fair trade premium



AAAR, Maharashtra: No GST Payable on Sewage Treatment Plant(12.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that sewage treatment plants are exempted from the Goods and Service tax.

Tags : Appellate Authority of Advance Ruling, sewage treatment plants, goods and service tax



AAAR, Maharashtra: No GST & TDS on Renting of Immovable Property to Social Justice Department(13.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that the renting of immovable property to the social justice department is exempt from.....

Tags : Appellate Authority of Advance Ruling, immovable property, social justice, Goods and Services Tax, Tax Deducted at Source



AAR, Andhra Pradesh: Services Provided by TSCCL are Exempted Services(16.07.2020)

Authority of Advance Ruling (AAR), Andhra Pradesh has ruled that services provided by Tirupati Smart City Corporation Limited (TSCCL are exempted serv.....

Tags : Authority of Advance Ruling, Tirupati Smart City Corporation Limited



AAR, Gujarat: No GST Leviable on Amount Representing Employees Portion of Canteen Charges(03.05.2022)

Authority of Advance Ruling, Gujarat has ruled that no Goods and Services Tax is leviable in the hands of the employer on an amount in lieu of the emp.....

Tags : Authority of Advance Ruling, Goods and Services Tax, canteen charges



AAR, Karnataka: Computer Software Supplied to Public Funded Research Institutions Attracts 5% GST(03.05.2022)

Authority of Advance Ruling, Karnataka has ruled that 5% Goods and Services Tax is payable on computer software supplied to public-funded research ins.....

Tags : Authority of Advance Ruling, 5% Goods and Services Tax, computer software



AAR, West Bengal: Dismantling of Existing Sleeper and Installing New Ones Attracts 12% GST(06.05.2022)

Authority of Advance Ruling, West Bengal has held that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers for ra.....

Tags : Authority of Advance Ruling, sleeper fixings, H-Bean Steel sleepers, Goods and Services Tax



AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply



AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply



Gujarat AAAR: LNG Jetties is Not in the Nature of 'Plant And Machinery'(25.05.2022)

Appellate Authority of Advance Ruling has ruled that LNG jetties are not in the nature of "plant and machinery" and so, applicant cannot avail 'input .....

Tags : Gujarat Appellate Authority of Advance Ruling, Input Tax Credit, Plant and Machinery



AAR: No GST on Transfer of Going Concern Service(31.05.2022)

West Bengal Authority for Advance Ruling (AAR) has held that transfer of going concern service is a supply and attracts NIL rate of GST.

Tags : Authority of Advance Ruling, GST, Service



AAR: Supply of Works Contract Services to Nagar Nigam Attracts 12% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 12% Goods and Services Tax (GST) is payable on the supply of work contract services to Nagar Nigam.

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Nagar Nigam



AAR: Sale of Car by Company After Using it for Business Purpose Attracts 18% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 18% Goods and Services Tax (GST) is payable on the sale of a car by a company after using it for bu.....

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Sale



AAAR, Karnataka: Advance Ruling on 18% GST Application to 'Parota' is Void Ab Initio(06.10.2020)

Appellate Authority of Advance Ruling, Karnataka has declared the ruling given by the Authority of Advance Ruling on the application of 18% Goods and .....

Tags : Appellate Authority of Advance Ruling, Karnataka, Parota



Odisha AAR: 18%GST Applicable on Construction of Faculty Quarters in IIT, Bhubaneshwar(29.12.2020)

Odisha Authority of Advance Ruling (AAR) has ruled that 18% Goods and Services Tax applicable on the construction of the Director’s Bungalow and the c.....

Tags : Odisha Authority of Advance Ruling, Construction of Faculty Quarters in IIT, Bhubaneshwar



AAR, Gujarat: GST Applicable on One-Time Long Term Lease Premium Payable by Jinmangal Corporation(11.11.2020)

Authority of Advance Ruling (AAR), Gujarat has ruled that Goods and Service Tax (GST) is applicable on one time long term lease premium payable by Jin.....

Tags : Authority of Advance Ruling, Jinmangal Corporation



AAAR, Maharashtra: GST on Property Tax, Water Charges, Etc. Amounts to ‘Supply’(13.11.2020)

Appellate Authority of Advance Ruling (AAAR), Maharashtra has upheld the ruling of the Authority of Advance Ruling and has ruled that Goods and Servic.....

Tags : Appellate Authority of Advance Ruling, GST on Property Tax, Water Charges, Etc



AAR: Go-karts' Are Not Roadworthy, Can't be Registered as Motor Vehicles With RTO(25.08.2022)

Karnataka Authority of Advance Ruling (AAR) has held that Go-karts can’t be registered as motor vehicles with RTO and therefore not classifiable as "m.....

Tags : Authority of Advance Ruling, Go-Karts, Customs Tariff Act



AAAR upholds Order confirming GST Levy on Brand Fee and Reimbursement Expenses(12.12.2018)

Appellate Authority of Advance Ruling (AAAR) while upholding the order of AAR held that brand owner is liable to pay 18 percent Goods and Services Tax.....

Tags : Appellate Authority of Advance Ruling, Goods and Services Tax



AAAR, Karnataka: IGST Applicable on Online Tests Scored After Human Intervention(01.12.2020)

Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the Integrated Goods and Service Tax (IGST) is applicable on online tests score.....

Tags : Appellate Authority of Advance Ruling, Online Tests Scored After Human Intervention



AAR, Tamil Nadu: Waste Collection Services Not Exempt from GST(18.12.2020)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the waste collection, segregation, treatment, transportation and disposal services under .....

Tags : Authority of Advance Ruling, Waste Collection Services



AAAR, Karnataka: Appeal Against Advance Ruling May be Made Within 30 days(23.02.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that advance ruling may be appealed before the Appellate Authority within a period o.....

Tags : Appellate Authority of Advance Ruling, Appeal Against Advance Ruling



AAAR, Karnataka: Renting of E-Bikes and Bicycles Taxed at Rate of 5% and 12% respectively(23.02.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka has set aside the Advance Ruling of the lower authority ruling that the renting of e-bikes and.....

Tags : Appellate Authority of Advance Ruling, Renting of E-Bikes and Bicycles



AAAR, Tamil Nadu: 12% GST Applicable on Printing of Content on PVC Materials(16.03.2021)

Appellate Authority of Advance Ruling (AAAR), Tamil Nadu while upholding the AAR’s ruling has held that 12% Goods and Services Tax will be applicable .....

Tags : Appellate Authority of Advance Ruling, Printing of Content on PVC Materials



AAR, West Bengal: 5% GST on Composite Supply of Works Contract to Wular Authority(17.03.2021)

Authority of Advance Ruling (AAR), West Bengal has ruled that 5% Goods and Services Tax is applicable on composite supply of works contract to the Wul.....

Tags : Authority of Advance Ruling, Wular Conservation and Management Authority



AAAR, UP: No ITC Can be Claimed on 5% GST Paid on Licence Fee to Indian Railway(19.03.2021)

Appellate Authority of Advance Ruling (AAAR), Uttar Pradesh while upholding the AAR’s ruling has held that no Input Tax Credit (ITC) can be claimed on.....

Tags : Appellate Authority of Advance Ruling, GST Paid on Licence Fee to Indian Railway



AAR: Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST(21.10.2022)

Authority of Advance Ruling, West Bengal has observed that the 18% Goods and Services Tax (GST) is payable on the operation and maintenance of municip.....

Tags : Authority of Advance Ruling, Goods and Services Tax, maintenance



AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed(21.10.2022)

Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transportin.....

Tags : Authority of Advance Ruling, input tax credit, goods and services



AAR, Karnataka: 18% GST to Apply on Support Services for Research on Epilepsy(08.02.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is applicable on support services for research on the Preventio.....

Tags : Authority of Advance Ruling, Research on Epilepsy



AAR, West Bengal: 12% GST Applicable on Contract for Dredging of Wular Lake(09.02.2021)

Authority of Advance Ruling (AAR), West Bengal has ruled that 12% Goods and Services Tax is applicable on contract for the dredging of Wular Lake, obs.....

Tags : Authority of Advance Ruling, Contract for Dredging of Wular Lake



Hostel Service with Tariff of a Unit of Accommodation below Rs. 1000 per Day is Exempt from GST: AAR(10.05.2019)

Chattisgarh Authority of Advance Rulings has held that a provision of hostel service where the tariff of a unit of accommodation is below Rs. 1000/day.....

Tags : Chattisgarh Authority of Advance Rulings, GST



AAR, Gujarat: GST Applicable on Reverse Charge on Amount Paid for Reimbursement of Stamp Tax(20.04.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that the Goods and Services Tax is applicable on a reverse charge basis on the amount paid for re.....

Tags : Authority of Advance Ruling, Amount Paid for Reimbursement of Stamp Tax



AAR, Tamil Nadu: Tamarind Inner Pulp Not Exempted from GST as Not Agricultural Produce(22.04.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the tamarind inner pulp without shell and seeds is not exempted from Goods and Services T.....

Tags : Authority of Advance Ruling, Tamarind Pulp



AAR, Tamil Nadu: No GST Exemption on Operation of High Quality Treated Drinking Water Plant(22.04.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that no Goods and Services Tax exemption is available on operation and maintenance of high qua.....

Tags : Authority of Advance Ruling, High Quality Treated Drinking Water Plant



AAAR, Tamil Nadu: Waste Collection Under Service Agreements Not Exempted from GST(22.04.2021)

Appellate Authority of Advance Ruling (AAAR), Tamil Nadu has ruled that Waste Collection, Segregation, Treatment, transportation, Disposal Services un.....

Tags : Appellate Authority of Advance Ruling, Waste Collection



AAR, Karnataka: 18% GST Applicable on Selling and Manufacturing of Automatic Weighing Machines(10.06.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is payable on the selling and manufacturing of Automatic Weighi.....

Tags : Authority of Advance Ruling, Automatic Weighing Machines



AAR, Karnataka: TDS Applicable on Services Purchased as Innovative Ideas to Minimize Cost(11.06.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that the Tax Deducted at Source (TDS) is applicable on all services purchased on account of inn.....

Tags : Authority of Advance Ruling, Services Purchased as Innovative Ideas to Minimize Cost



AAR, Maharashtra: 5% GST on Supply of MDEs and Parts Exclusively to Shipyards or Indian Navy(02.08.2021)

Authority of Advance Ruling (AAR), Maharashtra has ruled that 5% Goods and Service Tax on supply of MDEs and parts exclusively and directly to shipyar.....

Tags : Authority of Advance Ruling, Supply of MDEs



AAR, Karnataka: GST to be Paid Only on Difference in Amount on Second Hand Gold(14.07.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that Goods and Services Tax is to be paid only on difference between selling price and purchase.....

Tags : Authority of Advance Ruling, GST on Second Hand Gold



AAR, Karnataka: 18% GST Applicable on Manpower Services to City Corporation(10.08.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is payable on Manpower services like Data Entry Operator, to Ci.....

Tags : Authority of Advance Ruling, Manpower Services to City Corporation



AAR, Andhra Pradesh: 18% GST Payable on Drinking Water Supply Through Mobile Tankers(17.08.2021)

Authority of Advance Ruling (AAR), Andhra Pradesh has ruled that 18% Goods and Service Tax (GST) is payable on Drinking water supply through mobile ta.....

Tags : Authority of Advance Ruling, Water Supply Through Mobile Tankers



AAR, Gujarat: 18% GST Payable on Gota Flour, Idli Flour, Dosa Flour, Etc(23.08.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax payable on Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour.....

Tags : Authority of Advance Ruling, Gota Flour, Idli Flour, Dosa Flour, Etc



AAR, Gujarat: 18% GST Payable on Mixed Supply of Instant Mix Flour of Gota or Methi Gota(23.08.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that 18% Goods and Service Tax payable on the mixed supply of Instant mix flour of Gota or Methi .....

Tags : Authority of Advance Ruling, Instant Mix Flour of Gota or Methi Gota



AAR, Telangana: Dwelling Units Falling Under PMAY Scheme Attracts Concessional GST Rate(19.10.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that dwelling units falling under Pradhan Mantri Awas Yojana (PMAY) scheme attract Concessional.....

Tags : Authority of Advance Ruling, Dwelling Units Falling Under PMAY Scheme



AAR, Tamil Nadu: Value of Apartments Deemed Equal to Amount Charged for Similar Apartment(10.09.2021)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the value of construction in respect of Apartments shall be deemed to be equal to the Tot.....

Tags : Authority of Advance Ruling, Value of Apartments



Adoption Fees Received From Adoptive Parents by Trust Exempted From GST: AAR Maharashtra(01.11.2019)

Authority of Advance Ruling (AAR), Maharashtra has ruled that, Goods and Services Tax (GST) is exempted on Adoption Fees received from Adoptive parent.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Adoption Fees



AAR, Kerala: Artificial Body Parts/Devices Implanted by Surgical Procedure Exempt from GST(04.11.2019)

Authority of Advance Ruling (AAR), Kerala has held that artificial body parts/devices implanted in the body by means of a surgical procedure shall be .....

Tags : Authority of Advance Ruling, GST



AAR, Karnataka: Govt. Timber Depots Are Not Government Department; Must Collect GST and Issue Invoice(20.01.2020)

Authority of Advance Ruling, Karnataka has ruled that the Government Timber Depots are not Government Department, thereby reverse charge mechanism wil.....

Tags : Authority of Advance Ruling, Karnataka, Government Timber Depots



AAR: 18% Goods and Service Tax Applicable on Entry Fee and Amusement Facility in Public Park(21.01.2020)

Authority for Advance Ruling, Rajasthan has ruled that 18% of Goods and Services Tax would apply to the entry fee and amusement facility in the public.....

Tags : Authority of Advance Ruling, Rajasthan, Entry Fee and Amusement Facility in Public Park



AAAR, Kerala: GST Payable on Amount Received as Reimbursement of Discount or Rebate from Castrol(26.08.2021)

Appellate Authority of Advance Ruling (AAAR), Kerala has ruled that Goods and Service Tax (GST) is payable on Amount received as reimbursement of disc.....

Tags : Appellate Authority of Advance Ruling, Reimbursement of Discount or Rebate from Castrol



AAAR, Kerala: 12% GST Payable on PVC Tufted Coir Carpet/Mat(26.08.2021)

Appellate Authority of Advance Ruling (AAAR), Kerala has ruled that 12% Goods and Service Tax payable PVC tufted coir carpet or Mat.

Tags : Appellate Authority of Advance Ruling, PVC Tufted Coir Carpet/Mat



AAR, Telangana: 18% GST Payable on Supply of Artwork Along with Advertisement Space(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that Supply of artwork along with advertisement space amounts to supply of other advertisement .....

Tags : Authority of Advance Ruling, Supply of Artwork Along with Advertisement Space



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



AAR, Telangana: 18% GST Payable on Supply of Pulp Wood(14.12.2021)

Authority of Authority of Advance Ruling (AAR), Telangana has ruled that the 18% goods and services tax (GST) shall be payable on the supply of pulpwo.....

Tags : Authority of Advance Ruling, Supply of Pulp Wood



AAAR: Number of Tasks Entrusted Through Single Contract Would Not Constitute ‘Composite Supply’(16.09.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the number of tasks entrusted through a single contract would not constitute ‘c.....

Tags : Appellate Authority of Advance Ruling, Number of Tasks Entrusted Through Single Contract



AAR: Activity of Bus Bodybuilding is Supply of Goods and Services Depending on Principal Supply(07.12.2021)

Authority of Advance Ruling (AAR), Uttar Pradesh has ruled that activity of bus body building is supply of goods and services depending on the princip.....

Tags : Authority of Advance Ruling, Activity of Bus Bodybuilding



AAR, Maharashtra: 5% GST Payable on Parts of Diesel Marine Engine or Genset Supplied to Indian Navy(13.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has held that 5% goods and services tax (GST) is payable on parts of diesel marine engine or genset sup.....

Tags : Authority of Advance Ruling, Parts of Diesel Marine Engine or Genset Supplied to Indian Navy



AAR: 18% GST on Surface Coating on Old, Worn Out or Used Goods Received from Customers(13.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has held that 18% Goods and Services Tax (GST) is applicable on activity of surface coating on old, wo.....

Tags : Authority of Advance Ruling, Surface Coating on Old, Worn Out or Used Goods



AAR, Maharashtra: 18% GST Payable on Reshelling of Old Sugar Mill Rollers(27.10.2021)

Authority of Advance Ruling (AAR), Maharashtra has ruled that 18% goods and services tax payable on Reshelling of old Sugar Mill Rollers.

Tags : Authority of Advance Ruling, Reshelling of Old Sugar Mill Rollers



AAR: GST Payable on Services of Boarding and Lodging Facility for Officials of Municipal Corporation(03.01.2022)

Authority of Advance Ruling (AAR), Telangana has held that the goods and services tax (GST) payable on services of boarding and lodging facility for o.....

Tags : Authority of Advance Ruling, Boarding and Lodging Facility for Officials of Municipal Corporation



AAR, Telangana: No IGST Payable on Supply of Imported Goods on High Sea Sale Basis(04.01.2022)

Authority of Advance Ruling (AAR), Telangana has held that no integrated goods and services tax (IGST) payable on supply of imported goods on High Sea.....

Tags : Authority of Advance Ruling, Supply of Imported Goods on High Sea Sale basis



AAAR, Karnataka: 18% GST Payable on Supply of Vouchers(04.01.2022)

Appellate Authority of Advance Ruling (AAAR), Karnataka while upholding the Authority of Advance Ruling (AAR)’s ruling held that 18% Goods and Service.....

Tags : Appellate Authority of Advance Ruling, Supply of Vouchers



AAAR, Tamil Nadu: INOX Cannot Utilise ITC of GST Restricted u/s 17 (5) (d)(19.01.2022)

Appellate Authority of Advance Ruling (AAAR) Tamil Nadu while upholding the Authority of Advance Ruling’s Order has held that INOX cannot utilise Inpu.....

Tags : Appellate Authority of Advance Ruling, INOX, Utilization of ITC



AAAR, UP: 18% GST Applicable on Body Building, Mounting of Body on Chassis of Tippers(20.01.2022)

Appellate Authority of Advance Ruling (AAAR), Uttar Pradesh has ruled that 18% goods and services tax (GST) is applicable on body building, mounting o.....

Tags : Appellate Authority of Advance Ruling, Body Building, Mounting of Body on Chassis of Tippers



AAAR, Karnataka: 18% GST Eligible on Services Provided by Airbus Group(23.11.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the 18% goods and services tax is eligible on services provided by Airbus Group.....

Tags : Appellate Authority of Advance Ruling, Services Provided by Airbus Group



AAR, Karnataka: 5% GST Payable on Outboard Motors of Marine Engines(15.02.2022)

Authority of Advance Ruling (AAR) Karnataka has ruled that 5% goods and services tax is payable on Outboard motors of marine engines and its spare par.....

Tags : Authority of Advance Ruling, Marine Engines , Fishing Vessels



AAR, Gujarat: Petronet’s Activity of Re-Gasification of LNG Taxable at 12%(17.12.2021)

Authority of Advance Ruling (AAR), Gujarat has ruled that Petronet’s activity of re-gasification of LNG owned by its goods and services tax (GST) regi.....

Tags : Authority of Advance Ruling, Petronet’s Activity of Re-Gasification of LNG



AAR, Maharashtra: GST on Electricity and Water Charges Reimbursable in Nature(20.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has held that goods and services tax (GST) payable on Electricity charges and Water charges as per met.....

Tags : Authority of Advance Ruling, GST on Electricity and Water Charges



AAR, Karnataka: 5% GST on Marine Engine and Spare Parts for Fishing Vessel(20.12.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 5% goods and services tax (GST) marine engine and its spare parts be supplied for fishing .....

Tags : Authority of Advance Ruling, GST on Marine Engine



AAR, West Bengal: ‘Phytotherapy’ is Not Exempted Under GST(24.03.2020)

Authority of Advance Ruling (AAR), West Bengal has ruled that the ‘phytotherapy’ is not exempted under Goods and Service Tax (GST) and so it needs to .....

Tags : Authority of Advance Ruling, Phytotherapy



AAR, Tamil Nadu: Supply of Pure Services by Rendering Consulting Services Exempt from GST(03.03.2022)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that supply of pure services by rendering Consulting Services for Programme Management and acc.....

Tags : Authority of Advance Ruling, : Supply of Pure Services



AAR, Rajasthan: Education and Training in Practices of Yoga Attracts 18% GST(03.03.2022)

Authority of Advance Ruling (AAR), Rajasthan has ruled that 18% of Goods and Service Tax (GST) is payable on education and training in physical, menta.....

Tags : Authority of Advance Ruling, Practices of Yoga



AAR: GST Applicable on Supply of Waste Paper and Transportation Services Received from GTA(31.03.2020)

Authority of Advance Ruling (AAR) has held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation servic.....

Tags : Authority of Advance Ruling, Supply of Waste Paper and Transportation Services



AAR, Karnataka: 12% GST Applicable on Street Lighting Activity, Not Eligible for Exemption(03.04.2020)

Authority of Advance Ruling (AAR), Karnataka has ruled that a 12% goods and services tax is applicable to street lighting activity and is not eligible.....

Tags : Authority of Advance Ruling, Street Lighting Activity



AAR, Karnataka: Supply of Intermediary Export Services Taxable under Forward Charge Mechanism(03.04.2020)

Authority of Advance Ruling (AAR), Karnataka has ruled that the supply of intermediary export services is taxable under forward charge mechanism and n.....

Tags : Authority of Advance Ruling, Supply of Intermediary Export Services



AAR, Karnataka: 18% GST Payable on Income Earned Through Guest Lectures(17.02.2022)

Authority of Advance Ruling (AAR), Karnataka has ruled that 18% goods and services tax is payable on Income earned from conducting guest lectures.

Tags : Authority of Advance Ruling, Income Earned Through Guest Lectures



AAR, Maharashtra: 18% GST Payable on Construction of Buildings and Civil Structures(22.02.2022)

Authority of Advance Ruling (AAR) Maharashtra has ruled that 18% goods and service tax (GST) payable on Construction of buildings and civil structures.....

Tags : Authority of Advance Ruling, Construction of Buildings and Civil Structures



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