News
AAAR : Upholds AAR, denies exemption on activity for child development using Abacus
Gujarat AAAR confirms AAR decision, holds that the activity provided by UCMAS (child development programme to boost brainpower) using abacus.....
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AAAR : Member differ on taxability of interest charged by Del Credere Agent towards loan to buyers
Gujarat AAAR members differ in their opinion while hearing Revenue’s appeal against order of Gujarat AAR holding that amount charged as.....
AAAR : Modifies AAR order, supply under ICT project implementation exempt being ‘service’ under ‘training program’ to Govt.
Maharashtra Appellate Authority for Advance Rulings (AAAR) modifies AAR-order, holds that the supply of goods and services by the appellant.....
AAAR : Rejects AAR ruling on ground of maintainability, where transaction not a ‘proposed’ one on application date
Rajasthan AAAR rejects AAR ruling, holds that no ruling can be given on question pertaining to supplies undertaken by appellant.....
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AAAR : Upholds AAR, food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering
Gujarat AAAR upholds findings of AAR, rules that supply of food & beverages at in-house factory canteens of customers /.....
AAAR : Reverses AAR, Exempts ‘Annuity’ received during O&M phase, rules on credit exigibility during construction and O&M phase
Rajasthan AAAR reverses AAR order, holds that annuity payments received by Concessionaire (Appellant) from PWD, Govt. of Rajasthan for undertaking.....
AAR : Rejects the application w.r.t. taxability Merchant Discount Rate (MDR) received by issuing bank
Maharashtra AAR rejects the application for determining taxability of portion of Merchant Discount Rate (MDR) received by the issuing bank as ‘Interchange fee’; Notes that the.....
AAR : Rejects application made by recipient of service of lease circuit facility
Maharashtra AAR rejects application made by the recipient of services under the provisions of section 98(2) of the CGST Act,.....
AAR : No element of ‘supply’ in Contract manufacturing of IMFL by CBUs for Brand Owners
Maharashtra AAR holds that there is no supply of services between contract brewing/bottling units (CBUs) and Brand Owner (BO) for.....
AAAR : Dismisses appeal, free medical instrument supplied with other goods to hospitals, taxable as 'composite supply'
AAAR upholds findings of AAR that placement of specified medical instruments to hospitals, labs, etc. for use without consideration against.....
AAAR : Upholds AAR, disallows transitional credit on computers, laptops to retail financial service provider
AAAR dismisses appeal against order of AAR, holds that appellant, providing retail financial services, is not eligible to claim ITC.....
AAAR : Medicines supplied to out-patients not being ‘composite’ to health care service, taxable
AAAR upholds findings of AAR that supply of medicines and allied items through pharmacy attached to hospitals run by appellant, not being.....
AAAR : Reverses AAR, IIMs long duration post graduate programs exempt w.e.f. January 31, 2018
AAAR reverses AAR, holds that long duration post graduate diploma/degree granting programs offered by IIMB is exempt from GST for.....
AAR : ‘CCTV based City Surveillance System’ constitutes ‘Composite supply of Works Contract’, taxable @ 18%
Maharashtra AAR holds that the amount received towards supply of services to Government of Maharashtra (GOM) to setup a comprehensive.....
AAR : Holds AMC as 'composite supply' with provision of service being 'principal supply'
Maharashtra AAR considers annual maintenance contract (AMC) to keep customer's engines in good working condition as 'composite supply' with provision.....
AAR : Applicant must obtain registration as ISD for distributing common HO credit
Maharashtra AAR holds that engines manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading.....
AAR : No ITC on ‘gold coins’ distributed to customers under sales promotion scheme
Maharashtra AAR denies ITC on procurement of gold coins to be distributed to the customers as part of sales promotion.....
AAR : Applicant’s support services to Abu-Dhabi group entity, exports, covered under zero-rated supply
Maharashtra AAR holds that transaction covered under the Marketing Service Agreement through which applicant provides administrative & support services in.....
NAA : Upholds profiteering allegation on e-commerce retailer despite no say in MRP determination
National Anti-profiteering Authority (NAA) confirms case of profiteering against retailer with respect to sale of printing cartridges, directs deposit of.....
Madras HC grants stay in writ challenging pre-import condition
Madurai Bench of Madras HC grants stay on proceedings in respect of writ challenging the pre-import condition for imports made.....