AAR Rulings articles

Different GST rates on Roti and Parota

The Authority for Advance Ruling (AAR, Karnataka) has pronounced a ruling that parantha (frozen / packaged) is different from plain roti and as such shall attract a higher rate of GST, i.e., 18% instead of 5% applicable to roti. [In Re: ID Fresh Food (India) Pvt. Ltd. (2020) 6 TMI 183 (AAR, Karnataka)]. In the […]...

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3 Controversial AAR Rulings and clarifications by CBIC

Another legacy provision that has been included under the GST laws from erstwhile tax regimes is the concept of Advance Rulings. The purpose of advance rulings is to help an applicant who is already a registered taxable person or is liable to be registered to provide clarity and understanding with regards to any supply which […]...

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Gujarat AAR Ruling on Interest – Whether A Risk On Personal Capacity?

The recent ruling could potentially put individuals into jeopardy with no clear distinction between personal and business purpose outlined by the authorities. This ruling can bother many interest earners like retired person (who will required to take GST Registration as per this Ruling) as it has not distinguished between interest earning...

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GST Advance Rulings should be Judicious…

‘Advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or subsection (1) of section 100 of the CGST Act, 2017, in relation to the supply of goods or services or both being undertaken or proposed to […]...

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GST on Sale of Plot of Land With Basic Amenities- AAR Ruling

In an Application filed before AAR under GST, Gujarat by Shree Dipesh Anilkumar Naik Applicant is the owner of the land, who develops the land with an infrastructure such as Drainage line, Water line, Electricity line, Land levelling etc. as per the requirement of the approved Plan Passing Authority. Scope of Work 1. Forming land [&hellip...

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GTA Services & Consignment Note- AAR Ruling Analysis

Consignment note' has not been defined in the CGST Act or in the Notification either. In this context we take the help of Explanation to Rule 4B of Service Tax Rules, 1994 wherein the ''consignment note' has been defined as a document provided by a goods transport agency against the receipt of goods for the transport of goods by roadways ...

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Land development is Supply of Service- GST AAR Karnataka

Activity of Developing The Land Is A Supply of Service Under GST- An Advance Ruling From Karnataka Authority in the case of Maarq Spaces Private Limited vide Advance Ruling No. KAR ADRG 119/2019 dated 30.09.2019. Advance ruling is upheld by AAAR vide Order No. KAR/AAAR-19/2020-21 dated: 04/05/2020. It has come into knowledge that an appli...

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Infirm Ruling of AAR Gujarat in Sterlite Technologies Limited

In re Sterlite Technologies Ltd (GST AAR Gujarat) Any ruling by the Authority for Advance Ruling is binding only (i) on the applicant who had sought it in respect of a matter, and (ii) on the concerned officer or jurisdictional officer of the applicant as provided in Section 103(1) of the CGST Act. However, it […]...

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GST Implication on Merchant Trade Transactions & AAR Ruling

AAR clarified that GST is not payable on goods procured from vendor located outside India, where the goods purchased are not brought into India. AAR held that IGST will be payable on goods sold to an overseas customer shipped directly from an overseas vendor, while the location of supplier continues to be in India....

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Interest on saving bank account, PPF and personal loans is to be included in threshold limit of 20 Lakhs for GST Registration: AAR, Gujarat

Interest on saving bank account, PPF and personal loans is to be included in threshold limit of 20 Lakhs for GST Registration: AAR, Gujarat ruling on application by Shree Sawai Manoharlal Rathi Aggregate turnover for determining GST registration threshold to include Interest on ‘Saving bank deposit, PPF and Personal loan & advance...

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July 2020