This weekly round-up analytically summarizes the key stories related to the Authority of Advance Ruling (AAR) and Appellate Authority of Advance Ruling (AAAR) reported at Taxscan.in during the previous week from January 17 to January 22, 2022.
The Maharashtra Appellate Authority of Advance Ruling (AAAR) while modifying the AAR’s ruling held that the availability of common input supplies on behalf of other unit/units registered as distinct persons will qualify as supply of services.
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s Order held that INOX cannot utilise ITC of GST restricted under Section 17(5)(d) Charged by IPL.
The Uttar Pradesh Appellate Authority of Advance ruling (AAAR) while reversing the AAR ruling held that the 12% GST payable on ‘Switch Board Cabinet’ specially meant for Indian Railways.
The Uttar Pradesh Appellate Authority of Advance ruling (AAAR) held that the GST payable under Reverse Charge mechanism in case of import of goods on Ocean freight.
M/s Adithya Automotive Applications Pvt Ltd
The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) ruled 18% GST on body building, mounting of body on chassis of Tippers, Tankers, Trucks, Trailers.
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the ITC is not available on GST paid on expenses incurred towards promotional schemes goods given as brand reminders.
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