Explore the recent AAAR Tamil Nadu ruling on solar panel installation, clarifying input tax credit (ITC) eligibility under CGST/TNGST Act. Learn key insights.
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Explore implications of GST on Corporate Social Responsibility (CSR) activities under Companies Act, 2013, and eligibility of Input Tax Credit (ITC).
In re Federal-Mogul Anand Bearings India Limited (GST AAAR Himachal Pradesh) Question 1: Whether the subsidized deduetion made by the Appellant from the Employees who are availing food in the factory would he considered as a “supply” by the Appellant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and […]
Dive into the case of Uttar Pradesh Metro Rail Corporation Ltd. to understand the significance of only suppliers being allowed to file for GST advance rulings.
Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.
Read how Pandey Traders successfully appealed a GST ruling, classifying their product under Ch-2401 of GST Tariff, based on specific processes as outlined in Explanatory Note.
AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.
MAAR upholds that MEK Peripherals India Pvt. Ltd.’s supply to IIUL does not qualify as export of service under IGST Act, emphasizing that the place of supply is India, not fulfilling the conditions for export as defined.
Understand the GST implications on transferring monetary proceeds from IVL India to IVL Sweden, as elucidated by GST AAAR Maharashtra.
