The Maharashtra Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is not applicable to salary expenses accounted to meet Indian accounting requirements. The applicant, Hitachi Power Europe GmbH is a Company...
The West Bengal Authority of Advance Ruling (AAR) ruled that services to the students, faculty and staff with respect to the skill development courses for diesel mechanic, welder and sewing technology are exempt under Entry...
The West Bengal Authority of Advance Ruling (AAR) ruled that a charitable trust providing legal, medical, psychological and financial support to the women and their children surviving violence and abuse do not amount to ‘supply’...
The West Bengal Authority of Advance Ruling (AAR) ruled that Supply of service to Bharat Coking Coal Ltd. (BCCL) in terms of the Maintenance and Repair Contract (MARC) is not an import of service. The...
A recent advance ruling issued by the Karnataka Authority for Advance Ruling covers multiple frequently asked questions and thereby assumes significance. The ruling is issued in Order No. KAR ADRG 30/20/04.05.2020 in a case where Mr. Anil...
The Rajasthan Authority of Advance Ruling (AAR) ruled that Mehendi /Henna powder is covered under Chapter 33 and will attract GST @18% (CGST 9% and SGST 9%). The applicant, Sunil Kumar Gehlot is engaged in...
The Rajasthan Authority of Advance Ruling (AAR) ruled that Psyllium Husk Powder, a preparation made from Psyllium Plant or its parts is classifiable under HSN 12119032 and attracts 5% GST. The applicant, Sarda Bio Polymers...
The Gujarat Authority of Advance ruling (AAR) that the medical Store providing medicines at a lower rate amounts to the supply of goods and GST Registration is required for medical stores run by Charitable Trust....
The Gujarat Authority of Advance ruling (AAR) ruled that the applicant is eligible to claim exemption benefit for the supply of manpower, security service provided to Central Government, State Government, Local Authorities, Governmental Authorities, Government...
The Gujarat Authority of Advance ruling (AAR) ruled that J.J.’s Popcorn is manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and...
The Rajasthan Authority of Advance Ruling (AAR) ruled that Supply of Materials/Equipment and Erection, Testing and Commissioning of Materials/Equipment supplied in a first work order in building of rural electricity infrastructure is a Composite supply...
The Authority for Advance Ruling(AAR), Himachal Pradesh ruled that no Input Tax Credit (ITC) will be available for a registered taxpayer renting transportation for employees which is not obligatory under any law, for the time...
The Gujarat Authority of Advance ruling (AAR) ruled that Navbharat LPG Bottling Company is liable to pay 18% GST on LPG sold to Commercial & Domestic Customers. The applicant is eligible to take the entire...
The Gujarat Authority of Advance ruling (AAR) that the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not covered under exemption contained at Sr. No....
The Gujarat Authority of Advance ruling (AAR) that the 28% (14% SGST and 14% CGST) of Goods and Service Tax (GST) is applicable to the manufacturing of Change over switch, Emulator, Timing Advance Processor, and...
The Gujarat Authority of Advance ruling (AAR) ruled that the benefit of the reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated...
The Gujarat Authority of Advance ruling (AAR) ruled that M/s. Railtel Corporation of India Ltd. does not fall under the category of ‘Government Authority’, so the applicant is liable to pay 12% GST. The applicant,...
The Gujarat Authority of Advance Ruling (AAR) ruled that the main purpose of the Automatic Fare Collection (AFC) )system is to compute the fare automatically and issue tickets along with the integration of the system...
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable to the royalty paid for Licensing services for the right to use minerals including its exploration and evaluation. The applicant, M/s....
The Gujarat Authority of Advance Ruling (AAR) ruled that the product Rice Bran(22+oil) shall be classified under Chapter heading 38259000 and attracts rate 9% of Central Goods and Service Tax (CGST)and 9% State Goods and...
The Authority for Advance Ruling (AAR) while considering an application by an individual ruled that the value of exempted income, like interest on PPF, savings bank account and loans given to family/friends, will be included...
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