Sponsored
    Follow Us:

AAAR

Latest Articles


Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 840 Views 0 comment Print

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 1734 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 2088 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 16158 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 2646 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 1989 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 870 Views 0 comment Print


Latest Judiciary


AAAR Rejects Ruling Application on Grounds of Pending Court Decision

Goods and Services Tax : AAAR Tamil Nadu rejects TANGEDCO's application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act...

July 6, 2024 246 Views 0 comment Print

False declaration & question already under scrutiny: Advance ruling application inadmissible 

Goods and Services Tax : In Re SJVN Limited (GST AAR Uttarakhand) In the case of SJVN Limited v. GST AAR Uttarakhand, the applicant, SJVN Limited, sought a...

June 19, 2024 147 Views 0 comment Print

ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling

Goods and Services Tax : Detailed analysis of GST AAAR Gujarat ruling denying ITC on air conditioning and ventilation systems for Wago Private Limited unde...

June 2, 2024 1785 Views 0 comment Print

AAAR Gujarat ruling on classification of Various Mix & Instant Mix flour

Goods and Services Tax : Explore the classification of flour products like Gota Flour, Khaman Flour, and more under GST regulations. Understand their ingre...

June 2, 2024 474 Views 0 comment Print

AAAR set-aside Rajasthan AAR Ruling on GST for Canteen Services in Federal-Mogul Case

Goods and Services Tax : The Rajasthan AAAR remands Federal-Mogul Goetze India's GST case for fresh evaluation on merits, overturning the AAR's previous ru...

June 2, 2024 519 Views 0 comment Print


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

April 9, 2024 2619 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 633 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 1734 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 552 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 465 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 243 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 261 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 783 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 204 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 276 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.

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031