Courts: Advance Rulings
4,639 articlesGoods and Services Tax

Goods and Services Tax
GST on amounts collected towards Local Area Development, which form part of value of lease/rental services
Goods and Services Tax

Goods and Services Tax
‘Pattern of renting’ in relation to usage of property provides context in determination of unit
Goods and Services Tax

Goods and Services Tax
GST Advance ruling cannot be sought on goods not in existence
Goods and Services Tax

Goods and Services Tax
Threaded metal nuts classifiable under Tariff item 73181600
Goods and Services Tax

Goods and Services Tax
Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide
Goods and Services Tax

Goods and Services Tax
No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR
Goods and Services Tax

Goods and Services Tax
GST exemption on Pure services to Municipal Corporation & Councils
Goods and Services Tax

Goods and Services Tax
GST AAR cannot rule on services provided during Service Tax Regime
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on correct discharge of GST by applicant
Goods and Services Tax

Goods and Services Tax
Rice Bran (22+oil) falls under HSN 38259000; Attracts 18% GST
Goods and Services Tax

Goods and Services Tax
GST liable on Goods Purchased & Sold Outside India: AAR
Goods and Services Tax

Goods and Services Tax
GST on amount recovered from employees towards car parking charge
Goods and Services Tax

Goods and Services Tax
GST on sprinklers systems for use in Drip irrigation system: AAR allows withdrawal of application
Goods and Services Tax

Goods and Services Tax
