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Advance Rulings

Agricultural Hand Tools – Classification & Exemption (AAR Withdrawal)

July 13, 2023 528 Views 0 comment Print

Learn about the classification and exemption of agricultural hand tools. AAR allows withdrawal of the application. Understand the implications and ruling on these tools.

GST on Services Provided under Market Led Fee-based Services Scheme

July 13, 2023 1068 Views 0 comment Print

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.

GAAR Gujarat Lacks Jurisdiction Over Madhya Pradesh Supply Issue

July 12, 2023 768 Views 0 comment Print

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.

R&D services provided to foreign company considered as export of service

July 12, 2023 3483 Views 0 comment Print

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.

ITC on Consumer Funded Jobs in Electricity Distribution: AAR Delhi Ruling

July 11, 2023 1188 Views 0 comment Print

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.

AAR West Bengal Rejects Application on GST Registration Requirement in Assam

July 6, 2023 1023 Views 0 comment Print

GST AAR West Bengal rejects Vishnu Engineering Corporation’s plea on Assam registration, citing jurisdiction limits, underlining the importance of state-specific GST queries.

GST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%

July 6, 2023 1980 Views 0 comment Print

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.

AAR cannot give ruling on question already decided by jurisdictional authority

July 6, 2023 1227 Views 0 comment Print

AAR held that Since the question raised had already been decided by the jurisdictional authority in a prior proceeding, the ruling authority concluded that no ruling can be passed in this case, citing the provision in Section 98(2) of the GST Act.

GST Exemption for Composite Supply of Milling Wheat into Flour: Analysis & Conclusion

July 6, 2023 3891 Views 0 comment Print

Explore the analysis of the GST implications on the composite supply of milling wheat into flour for public distribution. This article examines whether this supply qualifies for exemption under GST regulations based on factors such as composite supply classification, functions entrusted to Panchayats or Municipalities, and the value of goods in the supply. Read on for a detailed analysis and conclusion.

Impact of GST Registration on Multiple Business Types: A Case Study of Aesthetik Engineers Pvt. Ltd.

July 6, 2023 2025 Views 0 comment Print

An insightful look into legal implications of GST registration for businesses with multiple operations. Understand complexities of GST as presented in the case of Aesthetik Engineers Private Limited.

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