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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 1053 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 1914 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 7260 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 2463 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 1911 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 1854 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 837 Views 0 comment Print


Latest Posts in AAAR

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

March 16, 2024 1053 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 309 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 270 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 150 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.

Violation of Natural Justice: AAAR Refers Matter back to AAR

March 14, 2024 138 Views 0 comment Print

Explore the case of Tamil Nadu Medical Council as AAAR refers the matter back to AAR due to a violation of natural justice. Analysis, implications, and conclusions discussed.

Two-Wheeler Seat Covers classifiable under CTH 87141090, 28% GST applicable

March 14, 2024 267 Views 0 comment Print

Understand the classification of two-wheeler seat covers under GST as per the Appeal Order No. 105/AAR/2023. Detailed analysis reveals the applicable tax rate and implications.

Dismissal of Appeal of Arun Cooling Home by AAAR: Time Limitation Grounds

March 14, 2024 84 Views 0 comment Print

Read about the dismissal of the appeal by M/s. Arun Cooling Home due to time limitation grounds without delving into the case’s merits. Full text of the order provided.

Condonation of Delay in Appeal Filing with AAAR: Lions Seat Cushions Pvt Ltd

March 14, 2024 150 Views 0 comment Print

Understand the implications of the condonation of delay in filing the appeal by Lions Seat Cushions Pvt Ltd as per the GST AAAR Tamil Nadu ruling.

Classification of Jac Olivol Body Oil: HSN 3004 or HSN 3304? No Ruling by AAAR

March 13, 2024 69 Views 0 comment Print

Explore the detailed analysis of the classification of Jac Olivol Body Oil by the GST AAAR West Bengal. Is it under HSN 3004 or HSN 3304? Understand the legal arguments and implications.

Analysis of GST Liability for Fair Price Shops by AAAR West Bengal

March 13, 2024 174 Views 0 comment Print

Explore the GST liability of Fair Price Shops regarding S.K. Oil supply, dealer charges, and composite supply analysis in the case of Chanchal Saha (GST AAR West Bengal). Full order details included.

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