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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 699 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 1584 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 2037 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 13836 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 2604 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 1962 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 1467 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 411 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 477 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 324 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


GST on works contract services to Kerala State Electricity Board

December 3, 2020 3489 Views 0 comment Print

In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala) The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption. The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ […]

No GST exemption on leasing of real estate property for Business

November 28, 2020 1167 Views 0 comment Print

In re Lakshmi Tulasi Quality Fuels (GST AAAR  Andhra Pradesh) Appellant has let out her building on a monthly rental basis of Rs.7,20,000/- that consists of 73 rooms with all amenities like exhaust fans, geysers, lights and fittings, sanitary fittings, etc., provided by the Lessor and the lessee shall pay all operational costs to the […]

Supply of mud engineering services & imported mud chemicals not constitute composite supply

November 28, 2020 786 Views 0 comment Print

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) The supply of mud engineering services along and supply of imported mud chemicals and additives are different supplies and do not constitute composite supply. In the instant case, the appellant uses certain specialized equipment / tools for drilling oil and gas wells in offshore […]

GST not payable on gifts not exceeding Rs. 50000 given by employer to an employee

November 27, 2020 4368 Views 0 comment Print

In re Beumer India Pvt. Ltd. (GST AAAR Haryana) Sub-Section (2) of Section 56 of Income Tax Act 1961 taxes sums received under the Head ‘Income from Other Sources’. Clause (vii)(a) of sub-section (2) of Section 56 includes the sum of money where it exceeds Rupees 50000/- received by an Individual or an HUF without […]

Metal Nuts with & without metrical threading falls under HSN 87089900

November 26, 2020 1746 Views 0 comment Print

In re A Raymond Fasteners India Pvt. Ltd (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered […]

Shatarnrut Chyavan is animal feed supplement & falls under HSN 23099010

November 23, 2020 2004 Views 0 comment Print

As it has been established that the impugned product टShatarnrut Chyavan’ is an animal feed having specific use, viz.- increasing the milk production of the cattle and increasing the immunity of the cattle to fight diseases, and the said impugned product is also known in the market as the cattle feed supplement only, therefore, the said impugned product would be classified as animal feed supplement, and accordingly would merit classification under the Chapter Heading 2309 and under the Tariff Item 2309 90 10, and would not attract any GST in terms of SI. No. 102 of the Notification No. 2/2017-C.T. (Rate), dated 28.06.2017.

Lease with RLDA for a period of 99 years not exempt from GST: AAAR

November 18, 2020 1377 Views 0 comment Print

In re Hazari Bagh Builders Pvt Ltd (GST AAAR Rajasthan) 1. Appeal by the party is rejected. It was held that one amount paid as 1st installment of lease premium before Lease agreement cannot be treated security deposit and not exempted from GST. 2 RFP issued for development of land for residential purpose and consequently leased, […]

Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR

November 13, 2020 2583 Views 0 comment Print

The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms.

Input Tax Credit not eligible for GST paid on purchase of ‘Paver Blocks’

November 12, 2020 4350 Views 0 comment Print

In re Sundharams Private Limited (GST AAAR Maharashtra) The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of the CGST Act, 2017. FULL TEXT OF ORDER OF […]

AAAR cannot answer on correctness of GST liability based on illustrative invoices

November 5, 2020 3531 Views 2 comments Print

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the […]

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