GST applicable on Construction of Flats to be given on Lease [Read Order]
The State Appellate Authority of Advance Ruling (AAAR), Maharashtra has recently held that GST was rightly levied on real estate developers engaged in the development of land and construction of flats to be given on
GST: Notional Interest on Security Deposit, Property Tax forms part of ‘Rental Income’, if it influences the Value of Supply, rules AAR [Read Order]
The Karnataka Authority for Advance Ruling (AAR) has adjudged that no deduction towards property taxes is allowed from the value of renting of immovable services (RIS). Further notional amount of interest on security deposit would
No ITC can be claimed on Lift Installation Charges: AAAR [Read Order]
The Maharashtra Appellate Authority of Advance Ruling (AAAR) ruled that no Input Tax Credit (ITC) can be claimed on lift installation charges. The applicant, M/s. Las Palmas Co-operative Housing Society Limited situated is a Co-operative
GST exigible on Services from Kerala to Karnataka in facilitating Transportation of Goods to Tamil Nadu: AAR [Read Order]
The Karnataka authority of Advance Ruling (AAR) ruled that the GST is exigible on services from Kerala to Karnataka in facilitating the transportation of goods to Tamil Nadu. The applicant, Chep India Pvt. Ltd. (CIPL) 
Recipient of Supply in question can’t seek GST Advance Ruling, affirms AAAR [Read Order]
The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) ruled that the recipient of supply in question cannot seek GST advance ruling. The appellant, M/s. Erode Infrastructures Private Limited has stated that they are incorporated
AAR and AAAR Weekly Round-up
This weekly summary roundup covers stories related to the Goods and Services Tax, Authority for Advance Ruling (AAR), and Appellate Authority for Advance Ruling (AAAR) that have been published at Taxscan.in. during the period from
GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]
The Haryana Authority for Advance Ruling ( AAR ) ruled that the Goods and Services Tax ( GST ) Rate is applicable on the lease of pre-owned motor vehicles as per the notification of the
GST applicable on Electricity Charges collected from Govt. not covered under Incidental Expenses: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that GST applicable on electricity charges collected from govt. not covered under  Incidental expenses, and as such would not be includible in the value of supply. The
18% GST on Renting of Dwelling for Commercial Purpose: AAR [Read Order]
The Andhra Pradesh Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable on renting of dwelling for commercial purposes, as it is covered under ‘Rental or leasing services involving own or leased
GST is applicable on additional facilities provided with Accommodation Services: AAAR [Read Order]
The Appellate Authority of Advance Ruling (AAAR), Karnataka, while upholding the ruling of the Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is applicable on additional facilities provided with accommodation services.
Lessor obligated to pay 18% GST on FCM for commercially used property rent : AAR
The Rajasthan bench of the Authority for Advance Rulings ( AAR ) has established the applicability of Goods and Services Tax ( GST ) on the rent of a residential property when it is utilised
Religious Trust shall pay GST on providing Temporary Stay for Pilgrims: AAAR [Read Order]
The Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of the  Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is applicable to the religious Trust while providing temporary stay
GST AAR and AAAR Rulings: Annual Case Digest 2023 [Part-4]
This yearly digest analyzes all the Goods and Services Tax (GST) AAR and AAAR stories published in the year 2023 at taxscan.in Garbage tipper vehicle supply by TATA motor vehicle attracts 28% GST In Re:
Royalty Paid on Mining Lease Contract attracts 18% GST: AAR [Read Order]
The Telangana State Authority for Advance Ruling (AAR) has held that royalty paid in respect of mining lease contracts attracts 18% GST. The applicant, M/s. Singareni Collieries Company Limited (SCCL) operates mines in the State
Owners of Buildings can claim GST Exemption if Residential Premises Leased out are used as Hostel to House Students, Working Professionals: Karnataka HC [Read Order]
The Karnataka High Court has held that owners of buildings can claim GST Exemption if residential premises leased out are used as hostels to house students, and working professionals. The petitioner, Taghar Vasudeva Ambrish is