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![Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Composite-Supply-Works-Contract-Local-Authority-Erection-Installation-Maintenance-Sewerage-Treatment-Plant-GST-AAR-TAXSCAN.jpg "Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]")
Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that the Composite supply of works contract to local authority by erection, installation,...
![No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-disallowance-GST-Filing-ROI-ITAT-Restores-FAA-TAXSCAN-1.jpg "No disallowance can be on GST paid before due date of Filing ROI: ITAT Restores matter to FAA [Read Order]")
Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that Fortified Rice Kernel (FRK) falls under the Tariff item of Harmonized System of Nomenclature (HSN) 1904 under Chapter 19 of Customs...
![Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Fortified-Rice-Kernel-GST-Tariff-HSN-Chapter-19-of-Customs-Tariff-Act-Customs-Tariff-Act-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Fortified Rice Kernel Deemed to Attract 18% GST, Classified under Tariff item 1904 HSN under Chapter 19 of Customs Tariff Act: AAR [Read Order]")
Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]
The Calcutta High Court held that a refund claim under section 54 of the Central Goods and Service Tax Act, 2017can be filed by any person who has borne the incidence of tax. M/s. Radiant...
![Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-Refund-CGST-Act-CGST-Borne-Incidence-of-Tax-Tax-Calcutta-High-Court-Calcutta-High-Court-allows-Refund-Taxscan.jpg "Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]")
![5% GST applicable on Pre-Packaged & Labelled Rice up to 25 Kg for the purpose of Export: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-Pre-Packaged-Labelled-Rice-Export-AAR-taxscan.jpg "5% GST applicable on Pre-Packaged & Labelled Rice up to 25 Kg for the purpose of Export: AAR [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit Ledger (E-Credit Ledger) can be transferred on the...
![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")