This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) reported at Taxscan.in during the previous week from June 18th to June 25th, 2022.
The Telangana bench of the Authority for Advance Rulings (AAR), while considering an application for an advance ruling by a supplier of boarding and lodging to the students undergoing training under a healthcare-related vocational program, has held that are two distinct supplies in this contract one for accommodation and the other for food.
The Telangana State Authority for Advance Ruling (AAR) has held that the exemption under Goods and Services Tax (GST) is not available to Medical insurance premiums taken to provide Health Insurance to the employees, pensioners, and their family members by the Government entities.
The Authority for Advance Rulings (AAR), Uttarakhand has held that the construction of shaheed dwarf falls under the definition of supply of works contract service and GST is applicable for the same.
The Telangana State Authority for Advance Ruling (AAR) has held that the GST Exemption cannot be extended to Vehicle Insurance Policy by the Government Authority for the vehicles used for transportation of the employees/Board Members.
The Authority has held that GST exemption is available only if the vehicles are directly used to provide services under Schedule XII of the Constitution. If they are used for transportation of employees/board member/other persons with no direct relationship to functions discharged under Article 243W, the exemption cannot be availed.
The applicant has received payment for the execution of a specific work and the money transferred by the Government into the accounts of the applicant in the form of a grant.
The Authority for Advance Rulings (AAR), Uttarakhand has held that the grant is a “consideration” under the provision of the CGST Act, 2017 and the exemption of GST can avail for the consideration received in the form of a grant for the service undertaken for the government authorities.
The Authority for Advance Rulings (AAR), Gujarat has held that the movement of raw material, semi-finished, finished, and capital goods between the two units under the same GST registration shall not be a ‘supply’ under the provisions of the GST Act, 2017 and no GST sustain.
Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
