Rajasthan GST AAAR clarifies that scrap materials are excluded from Margin Scheme and do not qualify as second-hand goods under GST, impacting tax applicability for scrap dealers and recyclers.
GST AAAR Rajasthan clarifies the inclusion of free diesel in GTA services and rules on time limit objections for appeals under the CGST Act.
AAAR held that ‘rotary parking system’, installed and commissioned at premises of appellant amounts to construction of an immovable property, whereby input tax credit on the purchase of ‘rotary parking system’, by appellant becomes ineligible under Section 17(5)(d) of CGST/TNGST Acts, 2017.
The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.
Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub’s Mangala Borosan and Mangala G1 products and their appropriate GST rates.
AAAR found that AIF’s multiple supplies to different recipients could not be categorized as a “Composite Supply” under Section 2(30) of the CGST Act, as the supplies were not bundled naturally or provided to a single recipient.
AAAR Maharashtra rejects Puranik Builders’ GST rectification request, affirming the need to refund excess GST to customers as per the ruling.
Explore the GST implications of car lease facilities provided to employees as perquisites, analyzed through the Tvl.Faiveley Transport case by GST AAAR Tamil Nadu.
Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable notifications.
Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited’s Abhivahan Shulk payments to the Forest Department.
