GST AAR Odisha dismissed an application on the applicability of GST on stamp duty and registration fees, ruling it non-maintainable under Section 98(2) of the CGST Act.
AAR Ruling on whether Upfront premium for a 30-year lease of industrial plots by SMPK qualifies for GST exemption under Notification No. 12/2017-CGST (Rate).
The GST AAR West Bengal clarifies that RWAs need not charge GST on contributions up to Rs. 7,500 per month, regardless of other members’ payments.
Advance ruling clarifies that participation money in bridge tournaments is not considered ‘specified actionable claims’ under GST, based on West Bengal AAR.
GST AAR West Bengal clarifies that survey and design services related to water supply schemes qualify as pure services under GST Notification 12/2017-CT(R).
BMW India imports will not be classified as ‘Motor Vehicles’ or CKD kits but under their respective headings/sub-headings of the Customs Tariff Act.
CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline systems and applicable tariff heading.
CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Crucial for accurate customs duty.
CAAR Mumbai’s ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules.
The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within FTWZ will get covered under para 8(a) of Schedule-III of CGST/TNGST Acts 2017
