News
AAR: Dismisses Transport Service Provider’s claim for GTA exemption, LR/GR/consignment note issuance mandatory
Rajasthan AAR rules that transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to.....
AAR: Supply of Technical Testing Services from EOU unit, not zero-rated supply, liable to GST
Goa AAR holds the applicant liable to pay GST on supply of technical testing services provided from EOU unit as.....
AAR: GST on sub-contracting of landscaping service, maintenance of garden, not “pure service”
Karnataka AAR finds sub-contracting of landscape development and maintenance of gardens work as well do not qualify as ‘pure services’.....
AAR: Rules on the taxability of supply of OIDAR services made to unregistered persons in India
Karnataka AAR rules that GST would be leviable on supplies of Online Database and Information Access or Retrieval (OIDAR) services.....
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AAR: Supply of printed answer booklet to State Education Board, comprises a supply of goods, taxable at 12%
Karnataka AAR holds that the supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary.....
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AAR: Excavation and transportation services rendered to Government entity for shifting of waste is exempt
Karnataka AAR accepts Applicant's claim for exemption on activity of shifting of refuse-derived fuel from Karnataka Compost Development Corporation's (KCDC).....
AAR: Composite contract of cutting live trees to obtain logs not exempt from GST
Karnataka AAR holds that activity of cutting and removal of standing live trees qualifies as ‘supply of timber’ covered under.....
AAR: Manpower provided to Governmental Authority for support services not exempt
Karnataka AAR rules that applicant rendering services of providing manpower such as data entry operator, field engineer, senior software professional.....
AAR: Denies ITC on inputs procured before effective date of registration
Karnataka AAR holds that the applicant is not eligible to claim ITC of taxes paid on input invoices of goods.....
AAR: Allows 5% concessional rate to trucks/ spare parts supplied to Public Funded Research Institution
Karnataka AAR allows concessional GST rate of 5% on trucks/ spare parts supplied by Applicant to Public Finance Research Institution;.....
AAR: Credit reversible on exempt by-product, including plastic bags used exclusively for its packing
Rajasthan AAR holds that applicant is eligible to claim ITC on raw cotton purchased from agriculturist paying 5% GST under.....
AAR: Supply of stores to foreign-going vessels taxable, unless specifically marked for export
West Bengal AAR holds applicant liable to pay IGST on supplies of stores stores like paint, rope, spare parts, electronic.....
AAR: Facilities installation in commercial mall, not separate from civil structure, covered by blocked credit provision
Karnataka AAR holds that installation of chillers, air handling units, lift escalator, travellator, water treatment plant etc. and other facilities.....
AAR: Conservancy/solid waste management services to Conservancy Dept. of Howrah Municipal Corporation exempt, TDS inapplicable
West Bengal AAR holds that applicant’s activity of providing conservancy/solid waste management service to the Conservancy Department of the Howrah.....
AAR: Activities of Electricity Department qualifies as a 'composite supply of works contract', liable to 18% GST
Goa AAR holds that applicant is liable to pay GST@ 18% on works contract executed on various activities by applicant,.....
AAR: Works-contract services provided to National Centre for Biological Science taxable at 18%, denies concession
Karnataka AAR holds that, 18% GST is applicable on provision of construction services to National Centre for Biological Science (NCBS),.....
AAR: Volume discount received by motor-vehicle dealer in form of credit note, not liable to GST
Karnataka AAR holds that volume-discount received by motor-vehicle dealer on purchases/sales, in the form of credit-note without any adjustment of.....
AAR: Remitting CIMA exam fee collected from students, constitutes ‘pure agency service’
Karnataka AAR rules that collecting exam fee and remitting the same in bulk to the respective institutions without any value.....
AAR: Diagnostic services to hospitals, being a “health-care service”, exempt from GST
Karnataka AAR rules that diagnostic services provided by the applicant to Hospitals and other establishments are exempted from GST being.....
AAR: Denies ITC on capitalised portion of “constructed commercial apartments”, used/intended for leasing/renting
Karnataka AAR rules that supply of construction service to land-owner under JDA in lieu of transfer of developmental rights to.....