Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
AAR Weekly Round-Up
This Round-Up analytically summarises the key stories related to the Goods and Service Tax Authority for Advance Ruling (AAR) and Appellate Authority...
![No GST applicable to Employer on Salary Deducted in lieu of Incomplete or Unfulfilled notice period: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Employer-Salary-Deducted-lieu-Incomplete-Unfulfilled-notice-period-TAXSCAN.jpg "No GST applicable to Employer on Salary Deducted in lieu of Incomplete or Unfulfilled notice period: AAR [Read Order]")
![Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tata-Autocomp-Systems-Ltd-Eligible-ITC-GST-borne-In-House-Canteen-Services-Employees-Service-Provider.jpg "Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]")
![ITC Available to Employer on GST borne for Non-AC Bus Transport Services provided to employees by TSPs Above 13-Seater Buses: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITC-Employer-GST-Non-AC-Bus-Transport-Services-AAR-TAXSCAN.jpg "ITC Available to Employer on GST borne for Non-AC Bus Transport Services provided to employees by TSPs Above 13-Seater Buses: AAR [Read Order]")
![Payment of Net Receivables by One GSTIN for Another GSTIN of Same Company is Not Supply: ITC can be Claimed If Done through Book Adjustment, AAR Rules in favour of Malabar Gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-of-Net-Receivables-GSTIN-of-Same-Company-is-Not-Supply-GSTIN-ITC-Book-Adjustment-AAR-Rules-in-favour-of-Malabar-Gold-taxscan.jpg "Payment of Net Receivables by One GSTIN for Another GSTIN of Same Company is Not Supply: ITC can be Claimed If Done through Book Adjustment, AAR Rules in favour of Malabar Gold [Read Order]")
Karnataka High Court Directs Defreezing of Bank Account in Service Tax Dispute upon Furnishing of Security by Assessee [Read Order]
The Karnataka High Court has directed the defreezing of the bank account of the assessee in a service tax dispute upon the furnishing of security by the assessee. The decision came in response to...
![Karnataka High Court Directs Defreezing of Bank Account in Service Tax Dispute upon Furnishing of Security by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Karnataka-High-Court-High-Court-Karnataka-High-Court-Directs-Defreezing-of-Bank-Account-Bank-Account-taxscan.jpg "Karnataka High Court Directs Defreezing of Bank Account in Service Tax Dispute upon Furnishing of Security by Assessee [Read Order]")
Valuation of Goods Cleared to Sister Units Based on Comparable Contract Price Allowed, Amendment to Rule 8 of Central Excise Valuation Rules applies from December 1, 2013 only: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the goods cleared to sister units of the assessee shall be valued based on the Comparable Contract Price since...
![Valuation of Goods Cleared to Sister Units Based on Comparable Contract Price Allowed, Amendment to Rule 8 of Central Excise Valuation Rules applies from December 1, 2013 only: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Valuation-of-Goods-Cleared-to-Sister-Units-Based-on-Comparable-Contract-Price-Amendment-to-Rule-8-of-Central-Excise-Valuation-Rules-applies-CESTAT-.jpg "Valuation of Goods Cleared to Sister Units Based on Comparable Contract Price Allowed, Amendment to Rule 8 of Central Excise Valuation Rules applies from December 1, 2013 only: CESTAT [Read Order]")
Activities or Services Provided by Universities to Its Affiliated Colleges and Students Exempted from GST: AAR [Read Order]
The Kerala Authority for Advance Rulings (AAR), Thiruvananthapuram has held that the activities or services provided by universities to their affiliated colleges and students are exempted from Goods...
![Activities or Services Provided by Universities to Its Affiliated Colleges and Students Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-or-Services-Universities-Affiliated-Colleges-Affiliated-Colleges-and-Students-Affiliated-Colleges-and-Students-Exempted-from-GST-GST-AAR-Taxscan.jpg "Activities or Services Provided by Universities to Its Affiliated Colleges and Students Exempted from GST: AAR [Read Order]")
Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]
The Kerala Authority for Advance Ruling (AAR), Thiruvananthapuram has held that the payment made to the Government of Kerala for changing the description of land from wetland to ordinary land...
![Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-State-Govt-Description-Land-Wetland-Ordinary-Land-Attracts-GST-RCM-TAXSCAN.jpg "Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]")
Marine products supplied as parts of fishing or floating vessels attract 5% GST, its replacement during warranty period is Exempted without consideration: AAR [Read Order]
The Kerala Authority for Advance Ruling (AAR), Thiruvananthapuram has held that the Marine products supplied as parts of fishing or floating vessels attract 5% Goods and Services Tax (GST) and its...
![Marine products supplied as parts of fishing or floating vessels attract 5% GST, its replacement during warranty period is Exempted without consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Marine-products-supplied-fishing-floating-GST-warranty-period-Exempted-AAR-TAXSCAN.jpg "Marine products supplied as parts of fishing or floating vessels attract 5% GST, its replacement during warranty period is Exempted without consideration: AAR [Read Order]")
