AAR ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
The activity of charging the battery of an Electrical Vehicle is treated as ‘supply of service’ and falls under SAC 998714. It attracts GST at a rate of 18% in terms of entry No.25(ii) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Explore the exemption of education provided by Isha Yoga Center under GST. Analyze the applicability of Entry No. 57 and Entry No. 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017.
Learn about the classification and exemption of agricultural hand tools. AAR allows withdrawal of the application. Understand the implications and ruling on these tools.
Learn about applicable GST rate and exemption for services provided by Interviewbit Software Services under Market led Fee-based Services Scheme. Get insights from ruling of GST AAR Karnataka. Understand conditions for exemption and their interpretation.
In re Pooja Construction Co (GST AAR Gujarat): GAAR Gujarat does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.
AAR held that, services provided by the assessee to entities located outside India is covered under section 13(2) of IGST Act, 2017. Accordingly, such services would qualify to be treated as export of service.
Read full text of order of AAR in case of Tata Power Delhi Distribution Limited regarding availability of input tax credit (ITC) for consumer funded jobs and infrastructure creation for electricity distribution.
GST AAR West Bengal rejects Vishnu Engineering Corporation’s plea on Assam registration, citing jurisdiction limits, underlining the importance of state-specific GST queries.
Learn about the value of services for wheat-to-atta conversion provided by the applicant, distributed by the State Government. Discover the applicable tax rate and exemption eligibility under GST rules.
