AAR and AAAR Weekly Round-up

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan.in during the previous week from June 1 to June 10, 2022.
In Re: M/s N B Patil - 2022 TAXSCAN (AAAR) 127
The Appellate Authority for Advance Rulings (AAAR), Maharashtra has held that GST cannot be levied on dried and polished turmeric.
In Re: M/s Kasturi & Sons Ltd - 2022 TAXSCAN (AAR) 192
The GST Authority for Advance Ruling (AAR), Maharashtra bench has held that the GST shall not be applicable on the lease income from the residential property.
In Re: M/s Translong Direct Private Limited - 2022 TAXSCAN (AAR) 176
The Tamil Nadu Authority for Advance Ruling (AAR) holds support services to overseas customers are not export services since the taxable territory is the location where services are actually performed.
In Re: M/s Dishman Carbogen Amcis Limited-2022 TAXSCAN (AAR) 191
The Gujarat bench of the Authority for Advance ruling (AAR) has held that the sale of used cars attract 18% GST.
In Re: M/s Navi Mumbai Sports Association - 2022 TAXSCAN (AAR) 190
The Maharashtra Advance Authority for Ruling (AAR) has held that GST is not leviable on Fees collected for training in respect of Football, Basketball, Athletics, Cricket, Swimming, Karate, and Dance.
In Re: M/s Navi Mumbai Sports Association - 2022 TAXSCAN (AAR) 190
Annual subscription and maintenance fees not leviable as GST. As the motive behind the association is not profit, hence the activities of the club cannot be considered as business.
In Re: M/s KPC Projects Ltd. - 2022 TAXSCAN (AAR) 189
The Maharashtra Authority of Advance Ruling (AAR) has held that 18% GST is applicable on Composite supply under works contract.
In Re: M/s Baranj Coal Mines Private Limited - 2022 TAXSCAN (AAR) 188
The Maharashtra Authority of Advance Ruling ( AAR ) has held that mining support services chargeable to Goods and Service Tax at 18%.
In Re: M/s.Fire Prevent Systems - 2022 TAXSCAN (AAR) 186
The Karnataka Authority of Advance Ruling has held that Training and Awareness Programme on Fire Prevention and Emergency attracts 18% GST.
In Re: M/s Translong Direct Private Limited - 2022 TAXSCAN (AAR) 176 The Tamil Nadu Authority for Advance Ruling has held that support services to overseas shipping lines/ charterers attract 18% GST.
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