News
AAR : Outward supplies to foreign-run merchant vessels constitutes 'exports', treated as 'zero-rated' supplies
Andhra Pradesh AAR holds that outward supplies made to, a) ocean going merchant ships which are in foreign run, b).....
AAR : Amortized cost of tool re-supplied FOC by recipient includible for computation of value of component supply
Karnataka AAR holds that amortized cost of tools given free of cost (FOC) to the applicant shall be added to.....
AAR : IIMs long duration post-graduate diploma/degree-granting programmes not exempt under ‘generic entry’
Karnataka AAR holds that long duration post-graduate diploma/degree-granting programmes offered by Indian Institute of Management, Bengaluru other than those specifically.....
AAR : No mandatory registration for biri manufacturer having turnover below threshold limit
Andhra Pradesh AAR holds that registration under Sec. 22 of APGST Act, 2017/ CGST Act, 2017 is not mandatory for.....
AAR : IIM Calcutta qualifies as ‘education institutes’, eligible for exemption given under Entry 66(a)
West Bengal AAR holds that the applicant qualifies as an ‘educational institute’ as per sub-clause (ii) of clause 2(y) of.....
AAR : Disallows credits on vehicles used as mobile cotton labs for testing cotton quality
Andhra Pradesh AAR holds the applicant ineligible for claiming ITC on purchase of vehicles used as mobile cotton labs for.....
AAR : Refuses to admit Application dealing with allowability of transitional relief
Andhra Pradesh (AP) AAR refuses to admit application seeking advance rulings on admissibility of input tax credit on excise duty, CVD, SED.....
AAR : Rules on classification of tobacco leaves, applies 5% rates for most transactions
Andhra Pradesh (AP) AAR upholds 5% GST rate for tobacco leaves procured at tobacco platform or directly from farmers (which are cured.....
AAR : Eucalyptus / Subabul wood de-barked pulpwood in cut size liable to 2.5% CGST and SGST
Andhra Pradesh AAR upholds classification of the supply of Eucalyptus / Subabul wood de-barked pulpwood in cut size, supplied to various paper.....
AAR : Springs and leaves for springs of iron and steel liable to 9% CGST & APGST under HSN 7320
Andhra Pradesh AAR holds that springs and leaves for springs of iron and steel qualify as entry number 234 of Schedule III.....
AAR : Goods intended to be supplied to ‘Public Funded Research Institution’ not eligible for concessional rate
Andhra Pradesh AAR holds that goods intended to be supplied by the applicant viz. Outdoor MV Panel, electrical accessories, copper wires, weather.....
AAR : Refuses to consider civil structure as plant & machinery structural support; Denies input tax credit
Andhra Pradesh (AP) AAR denies GST input tax credit to applicant engaged in manufacturing of steel and production of power, in respect of goods.....
AAR : Upholds 18% GST on Job-work on imported goods; Service tax exemption inapplicable
Andhra Pradesh (AP) AAR holds that the job work service of removing caffeine from tea powder imported from foreign principal.....
AAR : Transaction fee collected as custodian for ITE&C Dept. not subject to GST
Andhra Pradesh AAR holds that the e-procurement transaction fee collected on behalf of ITE&C department qualifies as ‘supply’ under Section.....
AAR : Oil used in poultry feed liable to 5% GST under HSN 1518
Andhra Pradesh AAR holds that product ‘Energy-G Premium Oil’ which is manufactured out of vegetable fats/ oils (and not from.....
AAR : Amaravathi Metro Rail, a ‘Govt. entity’, exempts consultancy services as falling within 'Municipality' functions
Andhra Pradesh AAR holds that the applicant, Amaravathi Metro Rail Corporation Limited (AMRCL), is a Government entity and therefore consultancy.....
AAR : Reimbursement of security agency's toll expenses by client Banks included in value of supply
West Bengal AAR holds that toll charges paid by the Applicant (security service provider) to both NHAI and State Authority.....
AAAR : Representational rights to CBUs for beer manufacture, 'supply', as permitting IPR-use; Departs from AAR
Karnataka AAAR rules that the activity of the appellant by way of granting the contract brewing / bottling units (CBUs).....
AAR : Compensation from developer for alternate accommodation, delayed handover of possession, liable to GST
Maharashtra AAR holds that amount received as compensation from developer/owner for alternate accommodation and damages for delayed handover of possession,.....
AAR : Rejects application relating to issue of refund of tax paid by casual taxable person (CTP)
Kerala rejects application relating to refund of tax paid as applicant could not complete registration as Casual Taxable Person due.....