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ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...

March 16, 2024 1470 Views 0 comment Print

Coaching Services Are Composite Services: Appellate Advance Ruling

Goods and Services Tax : In a recent decision by the Appellate Authority for Advance Ruling (AAAR) Rajasthan, it was clarified that coaching services prov...

December 22, 2023 2016 Views 0 comment Print

Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC

Goods and Services Tax : AAAR, Gujarat, in the case of The Varachha Co-Op. Bank, categorizes Central AC, Lift, Electrical Fittings as immovable property, m...

December 7, 2023 12381 Views 1 comment Print

Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR

Goods and Services Tax : Discover the Maharashtra Advance Ruling Authority's decision on trade discounts and their treatment as consideration for the suppl...

June 26, 2023 2577 Views 0 comment Print

Advance Ruling under CGST/IGST Act, 2017

Goods and Services Tax : An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also bri...

December 30, 2022 1950 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1944 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 846 Views 0 comment Print


Latest Judiciary


Authorized representatives illness: AAAR Tamil Nadu Condoned delay of 27 days

Goods and Services Tax : Detailed analysis of the GST AAAR Tamil Nadu order on Faiveley Transport Rail Technologies' appeal, focusing on GST applicability ...

May 25, 2024 246 Views 0 comment Print

One-Day Appeal Filing Delay Due to Staff Shortage & Tax Concept Unfamiliarity: AAAR Tamil Nadu Condoned

Goods and Services Tax : Explore the AAAR Tamil Nadu ruling on TANGEDCO's GST appeal, covering key details on tax liabilities for various charges and the c...

May 25, 2024 186 Views 0 comment Print

AAAR refers ruling back to AAR for lacking comprehensive assessment 

Goods and Services Tax : Anmol Industries Limited's appeal against the GST AAAR West Bengal's ruling on a leasing agreement has sparked legal deliberations...

May 1, 2024 267 Views 0 comment Print

Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

Goods and Services Tax : Delve into the detailed analysis of the appeal dismissal in the case of In re J B Exhibitors (GST AAAR Karnataka) regarding licens...

April 20, 2024 480 Views 0 comment Print

GST on Corpus Fund & Electricity Charges collected from members by RWA

Goods and Services Tax : Learn about the implications of GST on corpus funds and electricity charges collected by Residents' Welfare Associations (RWAs) in...

April 9, 2024 1206 Views 0 comment Print


Latest Posts in AAAR

Authorized representatives illness: AAAR Tamil Nadu Condoned delay of 27 days

May 25, 2024 246 Views 0 comment Print

Detailed analysis of the GST AAAR Tamil Nadu order on Faiveley Transport Rail Technologies’ appeal, focusing on GST applicability and the condonation of delay.

One-Day Appeal Filing Delay Due to Staff Shortage & Tax Concept Unfamiliarity: AAAR Tamil Nadu Condoned

May 25, 2024 186 Views 0 comment Print

Explore the AAAR Tamil Nadu ruling on TANGEDCO’s GST appeal, covering key details on tax liabilities for various charges and the condonation of appeal delay.

AAAR refers ruling back to AAR for lacking comprehensive assessment 

May 1, 2024 267 Views 0 comment Print

Anmol Industries Limited’s appeal against the GST AAAR West Bengal’s ruling on a leasing agreement has sparked legal deliberations. Let’s dissect the case, analyzing key arguments and implications.

Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

April 20, 2024 480 Views 0 comment Print

Delve into the detailed analysis of the appeal dismissal in the case of In re J B Exhibitors (GST AAAR Karnataka) regarding licensing services for film distribution. Understand the grounds, discussions, and final ruling.

GST on Corpus Fund & Electricity Charges collected from members by RWA

April 9, 2024 1206 Views 0 comment Print

Learn about the implications of GST on corpus funds and electricity charges collected by Residents’ Welfare Associations (RWAs) in India. Get insights from a recent case ruling by GST AAAR West Bengal.

Clear Float Glass’ classifiable under Customs Tariff Heading 70052990: AAAR

April 6, 2024 495 Views 0 comment Print

Explore the detailed analysis and conclusion of the GST AAAR Tamil Nadu ruling regarding the correct classification of clear float glass under CTH 7005 1090. Understand the key arguments, findings, and industry precedents discussed in the appeal.

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

March 16, 2024 1470 Views 0 comment Print

Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable property let out for commercial use.

Classification of Water Sold under GST: AAAR directs AAR for re-examination

March 14, 2024 447 Views 0 comment Print

Explore the classification dispute of water sold by Mannarai Common Effluent Treatment Plant in Tamilnadu under GST laws. Detailed analysis and legal findings provided.

Principles of natural justice violated: AAAR set aside order of AAR

March 14, 2024 393 Views 0 comment Print

Dive into the intricacies of FTWZ transactions with the case of Haworth India Pvt. Ltd. Learn about bonded warehouse transactions under GST laws and the implications of Schedule III.

AAAR set aside original ruling for violation of principles of natural justice

March 14, 2024 219 Views 0 comment Print

In case of Tamil Nadu Nurses and Midwives Council (GST AAAR Tamilnadu), AAAR set aside the original ruling due to a violation of principles of natural justice.

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