In re NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS) (GST AAR Telangana) In the case of NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS), the Authority for Advance Ruling (AAR) in Telangana provided clarifications on various questions related to the GST treatment of maintenance charges, electricity charges, and advance […]
As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.
Learn about GST exemption for printing services of examination materials like question papers, OMR sheets, and results processing.
Read GST AAR Telangana’s ruling on input tax credit (ITC) reversal rules for destroyed raw materials and finished goods. Understand ITC eligibility in such cases.
Read GST AAR Telangana’s ruling on HSN codes for electric vehicles and electrical & mechanical spare parts. Clear classification guidelines provided.
AAR, Telangana, in M/s. Sai Service Pvt. Limited ruled that, ITC cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.
Explore the case of Comsat Systems Pvt. Ltd. seeking an advance ruling on the place of supply for antenna services. AAR’s rejection highlights GST framework limitations.
Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state.
Whether the applicant is required to pay GST on ‘initial advance’ of 5% and ‘interim’” advance of 7.5% on Ex works value of goods supplied
In re Kaveri Exports (GST AAR Telangana) Authority for Advance Rulings, Telangana (‘AAR’) in the case of M/s Kaveri Exports “the applicant” has issued a ruling holding that turnover pertaining to the sale of duty credit scrips would not be relevant for computation of the refund of input tax credit. Captioned ruling has been analyzed […]