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Advance Rulings

Grant from Food & Agriculture Organization of UN is not a supply: AAR Ruling

July 24, 2024 288 Views 0 comment Print

The FAO grant to Last Forest Enterprises Pvt Ltd is ruled as not a supply under GST by the Tamil Nadu AAR. Learn about the detailed ruling and its implications.

Classification of Raw Silicon Carbide Bricks for DPF application: CAAR Ruling

July 22, 2024 216 Views 0 comment Print

Read the full order by CAAR Mumbai on the classification of raw silicon carbide bricks by Ibiden Singapore Pte Limited under the Customs Tariff Act, 1975.

Classification & Customs Duty Implications of Electronically Downloaded I-RECs

July 22, 2024 372 Views 0 comment Print

Detailed analysis of the CAAR Mumbai ruling on I-RECs: Are intangible certificates subject to customs duty or classification under the Customs Act, 1962?

Classification of FRK (Fortified Rice Kernels): AAAR Chhattisgarh Ruling

July 20, 2024 1473 Views 0 comment Print

Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable notifications.

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

July 19, 2024 534 Views 0 comment Print

Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited’s Abhivahan Shulk payments to the Forest Department.

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

July 19, 2024 678 Views 0 comment Print

Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax rates, and exemptions in detail.

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

July 19, 2024 468 Views 0 comment Print

Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd’s appeal regarding IGST liability and unutilized ITC refund on export of services.

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

July 19, 2024 414 Views 0 comment Print

Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysis of AAAR ruling.

ITC on Motor Vehicles Used for Demonstration in Business Supply Treated as Capital Goods

July 19, 2024 621 Views 0 comment Print

Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case upheld by GST AAAR Goa.

GST applicable on Supervision Charges by UP Power Corporation

July 19, 2024 780 Views 0 comment Print

Explore the AAR Uttar Pradesh ruling on GST applicability for supervision charges versus the cost of materials and execution in electricity line installations.

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