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.
Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax rates, and exemptions in detail.
Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd’s appeal regarding IGST liability and unutilized ITC refund on export of services.
Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysis of AAAR ruling.
Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case upheld by GST AAAR Goa.
AAAR Tamil Nadu rejects TANGEDCO’s application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act Section 98(2) provisions.
