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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 747 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 1611 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 2046 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 14112 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 2607 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 1968 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 852 Views 0 comment Print


Latest Judiciary


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 1506 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 423 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 483 Views 0 comment Print

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 327 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 201 Views 0 comment Print


18% GST applicable on Electronic Toys as against 12% on other Toys

January 13, 2022 2598 Views 0 comment Print

In re Navbharat Imports (GST AAAR Tamilnadu) The appellants stated that they are regular importers and traders of toys from various countries, that they sell these goods in India, in retail as well as through E-Commerce platforms. They added that they also intend to manufacture these toys in India in future, that the toys proposed […]

GST on supply of Solar water pumping system alongwith installation

January 11, 2022 2727 Views 0 comment Print

In re Utsav Corporation (GST AAAR Rajasthan) It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504. 2. Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators […]

ITC cannot be denied merely on the ground that inputs have no nexus with outward supply

December 22, 2021 19005 Views 0 comment Print

AAAR modified the ruling passed by the AAR, and held that, the assessee is entitled to use the Input Tax Credit balance lying in its Electronic Credit Ledger (ECL), legitimately earned on the on Gold & Silver Dore Bars etc., for the purpose of paying GST on outward supply on Castor Oil Seeds, and it cannot be denied merely on the ground that the inputs have no nexus with outward supply.

AAAR confirms 18% GST on sale of developed plots

December 22, 2021 12711 Views 0 comment Print

AAAR held that GST is leviable on sale of plot of land, where primary amenities such as water line, electricity line, and other infrastructure are being constructed/developed. Held that, it is a sale of developed plots and will be covered under the scope of supply of taxable service falling under the head of ‘Construction services’. Hence liable to 18% GST.

Supply of vouchers by Appellant is a supply of goods: AAAR

December 22, 2021 3984 Views 0 comment Print

In re Premier Sales Promotion Pvt Ltd (GST AAAR Karnataka) The Appellant has contended that the vouchers are akin to lottery tickets and the Supreme Court in the case of Sunrise Associates has held that lottery tickets are actionable claims. They have also argued that the reliance placed by the lower Authority on the Apex […]

Availment of common input supplies on behalf of other unit/units registered as distinct person will qualify as supply of services

December 21, 2021 14142 Views 0 comment Print

AAAR held that head office using all its human resources to facilitate the operational requirements of the branch offices/units by way of procuring common input services on behalf of the branch offices/units thereby, providing the services, therefore, allocation and recovery of any amount including its employees salary cost from the branch offices/units will be subject to GST. Hence, the allocation and recovery of the salary of the employees of the head office from the branch office/units will be subject to GST.

RUDSOCO is not Government Authority & not eligible for GST exemption

December 14, 2021 1005 Views 0 comment Print

In re Consulting Engineers Groups (GST AAAR Rajasthan) It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of  notification no. 12/2017 Central […]

GST: Land filling pit is a civil structure, not a plant or machinery- ITC not eligilble

December 13, 2021 4617 Views 0 comment Print

In re Mother Earth Environ Tech Pvt. Ltd (GST AAAR Karnataka) The Appellant has been very vehement in their submission that the land filling pit is not a civil structure in as much as they have not used any cement or steel in the construction of the land filling pit. The term ‘civil structure’ has […]

To calculate margin, purchase cost should be treated as purchase price: AAAR

December 10, 2021 1419 Views 0 comment Print

In re Tej Kumar Jain (GST AAAR Rajasthan) It was held that  notification No, 08/2018-Central Tax (Rate) dated 12.01.2018 clearly used word Purchase price ,  only price paid at the time of purchase can be considered as purchase price to calculate margin. The appellant’s main thrust is that to calculate margin, purchase cost should be […]

ITC of GST restricted U/s. 17(5)(d) cannot be utilised

December 2, 2021 18729 Views 0 comment Print

In re INOX Air Products Pvt. Ltd. (GST AAAR Tamilnadu) The final issue to be seen is that whether the entire manufacturing plant is to be construed as a ‘Plant and machinery’. As discussed in para supra, the Act do not define the terms ‘Plant’, ‘Machinery’, though the provision under Section 17(3) (d) says,- ‘goods […]

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