![AAR Classifies Monthly Maintenance Charges Taxable Under SAC 9995 at 18% GST [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100493-aar-maintenance-charges-sac-gst-taxscan.webp "AAR Classifies Monthly Maintenance Charges Taxable Under SAC 9995 at 18% GST [Read Order]")
AAR Classifies Monthly Maintenance Charges Taxable Under SAC 9995 at 18% GST [Read Order]
The bench of the West Bengal Authority for Advance Ruling (AAR) examined whether monthly or annual maintenance charges collected from occupants of...
![Construction of Units on 99-Year Leased Land Taxable as Construction Services: AAR Rules in the Absence of Title Deed [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100485-construction-leased-land-taxable-construction-services-aar-rules-title-deed-taxscan.webp "Construction of Units on 99-Year Leased Land Taxable as Construction Services: AAR Rules in the Absence of Title Deed [Read Order]")
![Rooftop Solar EPC Categorized as Works Contract: AAR rules GST Applicable on Entire Gross Contract Value [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100460-rooftopsolarepc-workscontract-aar-gst-grosscontractvalue-taxscanoptimized150.webp "Rooftop Solar EPC Categorized as Works Contract: AAR rules GST Applicable on Entire Gross Contract Value [Read Order]")
![PVC Raincoats Classified as Plastic Articles Not Textiles, Attract 18% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082166-pvc-raincoats.webp "PVC Raincoats Classified as Plastic Articles Not Textiles, Attract 18% GST: AAR [Read Order]")
![Only Supplier can File Advance Ruling: AAR Rejects Application of National Capital Region Transport Corporation Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070262-file-advance-ruling-aar-application-of-national-capital-region-transport-corporation-ltd-taxscan-.webp "Only Supplier can File Advance Ruling: AAR Rejects Application of National Capital Region Transport Corporation Ltd [Read Order]")
![GST Payable on Reimbursement of Municipal Property Tax by Lessee / Occupier: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Reimbursement-Municipal-Property-Tax-Lessee-Occupier-AAR-TAXSCAN.jpg "GST Payable on Reimbursement of Municipal Property Tax by Lessee / Occupier: AAR [Read Order]")
GST Registration Mandatory for IRP Liquidator Conducting Sales for Liquidating Company: AAR [Read Order]
In a notable ruling, the West Bengal Authority for Advance Ruling (AAR) has declared that an Insolvency Resolution Professional (IRP) or liquidator appointed by the NCLT is required to obtain GST...
![GST Registration Mandatory for IRP Liquidator Conducting Sales for Liquidating Company: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Registration-Mandatory-IRP-Liquidator-Conducting-Sales-Liquidating-Company-AAR-taxscan.jpg "GST Registration Mandatory for IRP Liquidator Conducting Sales for Liquidating Company: AAR [Read Order]")
Supplies of Data Entry Operators & Junior Engineers for Jal Jeevan Mission Exempt from GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that no Goods and Services Tax (GST) is payable on the supply of data entry operators and junior engineers (System Administrators, Software...
No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]
The West Bengal Authority of Advance Ruling ( AAR ) has ruled that Goods and Services Tax ( GST ) is not applicable on supply of processed seafood in ‘Industrial Packs - Not For Retail Sale’....
![No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/AAR-West-Bengal-Seafood-GST-Taxscan.jpg "No GST on Processed Seafood in ‘Industrial Packs- Not For Retail Sale’, 5% GST Applies Otherwise: AAR [Read Order]")
Manpower Supply for ESVHD-MVU scheme on Contractual Basis does not Qualify as Veterinary Clinic Service, GST Applicable: AAR [Read Order]
The West Bengal Authority for Advance Rulings (AAR) has ruled that the supply of manpower for Mobile Veterinary Units (MVUs) on a contractual basis does not qualify as a veterinary clinic service and...
![Manpower Supply for ESVHD-MVU scheme on Contractual Basis does not Qualify as Veterinary Clinic Service, GST Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Manpower-Supply-ESVHD-MVU-scheme-Contractual-Basis-Qualify-Veterinary-Clinic-Service-GST-Applicable-AAR-taxsca.jpg "Manpower Supply for ESVHD-MVU scheme on Contractual Basis does not Qualify as Veterinary Clinic Service, GST Applicable: AAR [Read Order]")
![No GST on Reimbursement of Electricity Charges when Collected at Actual Cost Basis: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/West-Bengal-Electricity-charge-GST-Exemption.jpg "No GST on Reimbursement of Electricity Charges when Collected at Actual Cost Basis: AAR [Read Order]")
![Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Annual-GST-Digest-2024-AAR-Rulings-AAAR-Decisions-2024-GST-Updates-taxscan.jpg "Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]")