In re Eden Real Estates Private Limited (AAAR GST West Bengal) Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if […]
This article analyzes the arbitral award and mutual agreement, providing insights into the taxability of compensation without supply of goods or services under GST guidelines.
In re Coral Manufacturing Works India Private Limited (GST AAAR Tamilnadu) The GST AAAR Tamilnadu has recently delivered a ruling on a significant topic concerning the Input Tax Credit (ITC) in relation to structural support erected for overhead cranes within an ‘Integrated Factory’ building. The appeal case presented by Coral Manufacturing Works India Private Limited […]
AAR held that wooden ice cream sticks and wooden ice cream spoons merit classification under HSN code 44199090 and 12% GST payable
GPA holder is supplier of service and is liable to be registered under GST & required to pay GST on Renting of Immovable commercial Property
Bio-Phosphate merits classification under HSN code 3103 90 00 and exigible to GST @ 5%, as per Sl. No. 182B of Schedule I to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017
In re PES Engineers Pvt Ltd (GST AAR Telangana) In a recent ruling by AAR Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023], held that when parties enter into separate agreements for goods and works contract services, they are treated as distinct supplies and not […]
AR Chhattisgarh Ruling regarding transfer of unutilized balance in the E-credit ledger on merger of distinct persons under Section 25(4) of CGST Act, 2017 addresses admissibility of transfer and provides analysis and conclusion.
GST on Government subsidy – Applicant is not a supplier of goods but is a recipient of goods. Thus instant application is not admissible.
Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.
