This roundup analytically summarizes the stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) that were published at Taxscan.in. During the period from February 02nd, 2024 to February 24, 2024.
The Telangana Authority of Advance Ruling ( AAR ) observed that GST is payable for providing renting services for buildings to government social welfare college boys hostel and in municipalities.
A Two-Member Bench of the AAR comprising S.V. Kasi Visweswara Rao, Additional Commissioner State Taxes and Sahil Inamdar, Additional Commissioner Central Taxes observed that “Under serial no. 3 of Notification No. 12/2017 pure services provided “in relation to any function” entrusted to a municipality under Article 243W of the Constitution of India is eligible for exemption from GST. Clearly the exemption should be directly related to the functions enumerated under Article 243W of the Constitution of India i.e., those functions listed under 12th schedule. The Schedule 11 to the constitution of India contains “Education including primary and secondary schools” at serial no. 17.”
In a recent ruling, the Telangana State Authority for Advance Ruling ( AAR ) has ruled that the All India Institute of Medical Sciences ( AIIMS ) is not eligible to claim Goods and Services Tax ( GST ) exemption on pure services received from vendors.
The AAR decision highlights the importance of precise understanding and interpretation of GST provisions. AIIMS, despite its standing as a premier healthcare and education institution, has been held liable for GST on specific services, highlighting the nuanced nature of tax regulations in India.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of comprehensive report, progress card to education department, Government of Assam was supply of services
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik (member) concluded that Printing and supply of Comprehensive Report Progress Card to the Education Department, Government of Assam would be treated as supply of services.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of textbook to Jharkhand Council of Educational Research and Training ( JCERT ) was supply of goods
The two member bench of the tribunal comprising Dr. Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that printing and supply of textbooks to JCERT shall be treated as supply of goods.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that Printing and supply of Bilingual parental calendar to Jharkhand Education Project Council ( JEPC ) was supply of service
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that Printing and supply of “Bilingual Parental Calendar” to JEPC would be treated as supply of services.
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