AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply and their principal supply is coaching services.
GST AAR Rajasthan ruling on Deepak Jain’s commercial property lease clarifies GST implications on residential dwellings, emphasizing actual use over designation.
Explore GST AAR Rajasthan ruling for Kasar Industries regarding classification, applicable rate of GST, and Compensation Cess on tobacco pre-mixed with lime.
Explore comprehensive analysis of recent GST AAR Rajasthan ruling on ITC eligibility, common head office usage, and refund timeline for businesses.
Explore the implications of the GST AAR Rajasthan ruling that states AAR cannot give rulings on supplies conducted before filing an advance ruling application.
Read about the withdrawal of the Advance Ruling Application by NABARD Consultancy Services Private Limited in GST AAR Rajasthan. Understand the implications of the withdrawal and the absence of a ruling in this case.
In re Innovations Medi research Private Limited (AAR Rajasthan) AAR Rajasthan addresses two key questions regarding the composite supply of medicines and procedures for inpatients in hospitals. Firstly, it determines whether such supply qualifies as a composite supply. The ruling confirms that it does, considering the nature of various services bundled in the ordinary course […]
AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?
In re Airports Authority of India (GST AAR Rajasthan) Q.1 Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (RSGST) […]
