The Karnataka Advance Ruling Authority (AAR) recently held that the Goods and Services Tax (GST) is leviable on the rent paid / payable for premises, taken on lease by a Hospital. The applicant, a cardiology

The Advance Ruling Authority ( AAR ), Kerala has held that the quit rent or lease rent paid to the Government for the use of land for agricultural purpose is exempted from GST. The applicant,

The Kerala Authority of Advance Ruling (AAR) ruled that the lease rent charged by the municipality for land is eligible for GST exemption. The applicant, George Jacob is the successful bidder of the auction of

The Authority for Advance Ruling (AAR) Madhya Pradesh has ruled that Input Tax Credit (ITC) is available on GST paid on vehicles provided to different customers on lease rent. The Applicant M/s Narsingh Transport, based in

The Maharashtra Authority of Advance Ruling (AAR) held that Mumbai Port Trust is eligible for GST Exemption on Way Leave fees and Lease rent to Mumbai Metropolitan Region Development Authority (MMRDA). The applicant, Mumbai Port

The Kerala Authority of Advance Ruling (AAR) ruled that no GST is payable on Renting/Leasing of vacant land used for fish farming. The applicant, Chellanam Grama Panchayath is a Local Self Government Institution and is

The Tamil Nadu Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC) available on GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with

The Authority for Advance Rulings ( AAR ) has held that the input tax credit will not be available to the builder for the lease rent paid during the pre-operative period for leasehold land on

The Maharashtra Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is exempted on Hostel Rent of less than Rs. 1000 per day per Student. The applicant, M/s. Ghodawat Eduserve LLP is

The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s ruling held that there is no GST exemption on  leasing of immovable property in the nature of hotel, inn, guest house. The Appellant,

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) ruled that the Amount recovered from employees towards car parking charges to be deemed as “Supply of service”. The appellant, Ion Trading India Private Limited is

The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) while affirming the AAR’s ruling held that 18% GST on Leasing of the pathway to a person to their Dwelling Unit. The applicant, Chennai Metro Rail

          This weekend summary provides an analytical synopsis of the most major stories of Goods and Service tax Authority for Advance Ruling (AAR) and Appellate  Authority for Advance Ruling (AAAR) that were authored at Taxscan.in

Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) rulings are relevant for businesses in India that are engaged in the supply of goods or services. These authorities provide clarity on various

This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in. Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR 2023 TAXSCAN