Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
GST not exempt on accommodation rented for commercial purposes of accommodating students
Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%
GST on leasing of Tank Containers taken from a supplier located outside India
GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]
GST on building constructed outside India when recipient & supplier are from India
ITC of GST on construction of works contract service for payment against Renting of immovable property
18% GST on Supply of Mangrove Seeds & Seedlings Plantation Services in Coastal Areas
GST payable on advance charges collected under Unparallel Health Insurance Scheme
GST on supply of imported component needed for Pneumatic Conveying System on High Sea sales basis
GST on charges collected under Unparallel Health Insurance Scheme
GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import
Job work charges should be clearly mentioned in invoices: AAAR
Services to Educational Boards – Sub contractor not eligible to claim exemption
Medical Insurance premium for employees, pensioners & their family members are taxable under GST
AAAR brings together decisions of Appellate Authorities for Advance Ruling under GST across States and Union Territories. The archive covers appeals involving classification of goods and services, taxability, applicable GST rates, input tax credit, exemptions, valuation and other questions arising under the GST advance ruling framework. Taxpayers, businesses, Chartered Accountants, advocates and GST professionals can use this consolidated TaxGuru category to research appellate advance rulings across India. Dedicated State-wise AAAR categories provide more focused access to decisions of individual appellate authorities.
