Description: Read the analysis of the GST Advance Ruling (AAR) regarding the eligibility of input tax credit (ITC) for the GST paid on CSR activities by Shriram Pistons and Rings Limited. Explore the ruling’s interpretation of Section 16(1) of the CGST Act, the applicability of ITC, and the implications for businesses.
Read analysis of GST AAR regarding work done by NHAI in shifting transmission lines under MVVNL’s supervision. Explore ruling’s implications on supply definition, GST payment, double taxation, and applicability of GST.
Read the analysis of the GST AAR ruling regarding subsidized canteen charges provided by Shriram Pistons And Rings Limited to its employees. Understand the implications of the ruling on the scope of supply, consideration, GST applicability, and input tax credit eligibility.
GST AAR ruling regarding the tax liability under GST for the supply of goods as free replacements during the guarantee period without any consideration. Understand the implications of the ruling by Prag Industries (India) Pvt Ltd.
Read the analysis of the GST AAR ruling on whether the supply of education and training services to commercial pilots is exempted from GST. Understand the implications and findings of the ruling by CAE Simulation Training Private Limited.
An in-depth exploration and legal analysis of the GST AAR Uttar Pradesh case, where the main question was whether Rebate of State and Central Levies and Taxes (RoSCTL) qualifies as Duty Credit Scrips.
Discover the ruling by the Customs Appellate Authority for Advance Rulings (CAAR) in Delhi regarding the classification of Uninterrupted Power Supply (UPS) and its eligibility for exemption under Notification No. 25/2005.
CAAR Mumbai clarifies that provisionally preserved betel nuts, treated with preservatives and not fit for immediate human consumption, are classified under Customs Heading 0812, following Chapter note 4’s guidance on provisional preservation.
No GST is applicable on salary deducted in lieu of notice period from the full and final settlement of the employees leaving the company without completing or serving the complete notice period as specified in the appointment letter.
MAAR upholds that MEK Peripherals India Pvt. Ltd.’s supply to IIUL does not qualify as export of service under IGST Act, emphasizing that the place of supply is India, not fulfilling the conditions for export as defined.
