West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.
Gujarat AAAR rules that pre-packaged food sold by Riddhi Enterprise is a supply of goods, not restaurant service, and subject to applicable GST with ITC benefits.
Gujarat AAAR confirms 12% GST on DOMS stationery kits, ruling them as mixed supplies. Appeal against earlier Advance Ruling rejected.
Gujarat AAAR denies tax exemption for Data Processing Forms P Ltd., ruling that services to GPSC and GPSSB do not qualify under GST notification 12/2017-CT (R).
Analysis of Gujarat AAAR ruling on GSPC’s settlement payment to ANP under the Production Sharing Contract. Examines GST implications and reverse charge liability.
Gujarat AAAR rules on GST rates for instant mix flours, classifying them under HSN 2106 with 18% GST. Key arguments on classification and taxability explored.
Gujarat AAAR confirms no GST on free employee bus services by employers. Input Tax Credit (ITC) for vehicles with over 13 seats is admissible under CGST Act.
GST AAAR Gujarat rules that transformers for wind turbines are not classified as parts of wind turbine generators, denying tax exemptions under Notification No. 1/2017-CT.
Gujarat AAAR rules mobilization advance in EPC contracts taxable at receipt date under GST, affirming it as consideration under CGST Act.
Gujarat AAAR ruled on ITC eligibility for vessel maintenance, operation, and hiring under GST, clarifying the application of Section 17(5) provisions.
