In a significant ruling, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that any demand after 1.6.17 on composite contracts under construction of complex service or commercial industrial

In a recent ruling, the West Bengal Appellate Authority for Advance Ruling (WBAAAR) upheld the ruling of the Authority for Advance Ruling (AAR) that supply of services for the right to use car parking space

The Gujarat Authority of Advance Ruling (AAR) ruled that the activity of the sale of developed plots would be covered under the clause ‘construction of a complex intended for sale to a buyer’, so this

The issue to be decided was whether the applicant sought advance ruling as to whether the service recipient viz. M/s Jaipur Smart City Limited a Government Authority as defined in the explanation to clause (16)

The CBEC and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc, the people who have booked

The Authority for Advance Rulings (AAR), Uttarakhand has held that construction of shaheed dwaf fall under the definition of supply of works contract service and GST is applicable for the same. Garhwal Mandal Vikas Nigam

The Maharashtra Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not available on goods and services consumed for the construction of a pipeline which was laid outside the factory premises.

The Maharashtra Authority of Advance Ruling (AAR) presided over by members Rammohan Rao and T.R.Ramnani has held that Input Tax Credit (ITC) is not available on goods and services used for the construction of a

The Kerala Authority for Advance Ruling (AAR) ruled that 1.5 % rate of GST is applicable for services of construction of affordable residential apartments and 7.5% for residential apartments other than affordable residential apartments and

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded matter in the question regarding work of site formation and erection of windmills not ‘commercial and industrial construction service’.

The Telangana Authority for Advance Ruling ( AAR ) has held that Transfer of development rights by the landowner to the developer is considered as supply hence shall be liable to Pay GST on transfer

“There are no facts, only interpretations” -Friedrich Nietzsche It is not far-fetched to say that law and love are analogous. In fact, law is a step ahead of love. While it is said that every

The Maharashtra Appellate Authority for Advance Ruling (AAAR) ruled that the other charges like water supply connection charges, electricity meter and security deposit amounts are inextricably linked with construction of residential apartment and attracts 12%

The West Bengal Authority of Advance Ruling (AAR) recently held that sub -contractor activities of shifting electrical utilities for construction of NH 34 project cannot be regarded as composite supply of work. The applicant is

The Kerala High Court held that motor vehicle tax applicable to construction equipment vehicles can be levied on vehicles registered as good carriage vehicles fitted with construction equipment and used for construction purposes. The petitioner