Conditional GST ITC on Biofuels: AAR Permits Credit on Renewable Diesel Subject to S.16 Compliance [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR) clarified that Input Tax Credit (ITC) on biofuels, specifically Hydrotreated Vegetable Oil (HVO)...
![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]")
![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]")
![Service provided by CGHB not Eligible for GST at Nil Rate : AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-CGHB-GST-Nil-Rate-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Service provided by CGHB not Eligible for GST at Nil Rate : AAR [Read Order]")
![No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-rejected-Coal-Washery-Compensation-Cess-ITC-AAR-Authority-for-Advance-Ruling-Taxscan.jpg "No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]")
GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]
The Advanced Authority Ruling (AAR) of Chhattisgarh ruled that the notification no. 20/2017 amended the tax rate from 18% to 12% on Composite Supply of Works Contract only applied prospectively. ...
![GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Notification-tax-rate-works-Contract-AAR-TAXSCAN.jpg "GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]")
Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]
The Authority of Advance Ruling (AAR), Chhattisgarh has ruled that the Goods Transportation Agency (GTA) is taxable at ‘Nil Rate’ and also has no liability under Reverse Charge Mechanism (RCM). ...
![Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Goods-transportation-vehicle-GTA-Authority-of-Advance-Ruling-GST-RCM-AAR-Hiring-of-Goods-transportation-vehicle-taxscan.jpg "Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]")
![Rejected Paddy Seeds is not fit for Human Consumption attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Rejected-Paddy-Seeds-Paddy-Seeds-Human-Consumption-GST-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Rejected Paddy Seeds is not fit for Human Consumption attracts 5% GST: AAR [Read Order]")
Contract of Job Work Activity of Custom Milling of Paddy, Transportation of Rice and Usage Charges of Gunny Bags Taxable at 5% as ‘Composite Supply’: AAR [Read Order]
The Chattisgarh Authority of Advance Ruling in an application filed by M/s. Taranjeet Singh Tuteja & Brothers ruled that a contract for custom milling involves transportation of paddy. Hence,...
![Contract of Job Work Activity of Custom Milling of Paddy, Transportation of Rice and Usage Charges of Gunny Bags Taxable at 5% as ‘Composite Supply’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/11/Job-Work-Milling-Paddy-GST-Taxscan.jpg "Contract of Job Work Activity of Custom Milling of Paddy, Transportation of Rice and Usage Charges of Gunny Bags Taxable at 5% as ‘Composite Supply’: AAR [Read Order]")