The Karnataka Authority for Advance Ruling (AAR) ruled that OMR flying slip, marks foil, attendance sheet and absentee sheet along with data extraction and finalization for Bihar School Educational Board would be exempted from GST....
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...
The Karnataka Authority of Advance Ruling (AAR) ruled that landfill-pit is not a ‘plant and machinery’ but a ‘civil-structure’. The applicant is into the business of solid waste management. They provide advanced vices for treatment,...
The Karnataka Authority of Advance Ruling (AAR) ruled that the maintenance activity laid out from the fund collected for providing facilities to the society attracts GST. The applicant is a Housing Society registered under the...
The Karnataka Authority of Advance Ruling (AAR) ruled that layout maintenance services for members would be liable to GST, however, GST is not applicable to the money which is remaining unutilized, refundable to members. The...
The Supreme Court has recommended the Central Government to consider the efficacy of the advance tax ruling system and make it more comprehensive as a tool for settlement of disputes rather than battling it through...
The Gujarat Authority of Advance Ruling (AAR) ruled that selling of residential flats after the date of completion certificate of commercial shops or after first occupancy in a building is not exempt supply. The applicant,...
The Gujarat Authority of Advance Ruling (AAR) ruled that 12% GST is chargeable on ‘Rhyzomyx’ and ‘Rhyzomyco’. The applicant, M/s. Novozymes South Asia Pvt. Ltd. is engaged in the manufacture and taxable supply of biofertilizers...
The Gujarat Authority of Advance Ruling (AAR) ruled that Fly Ash Bricks and Fly Ash Blocks are liable to be taxed at the rate of 18% and 5% respectively. The applicant M/s. Dipak Kumar Ramjibhai...
The Gujarat Authority of Advance Ruling (AAR) ruled that 12% Goods and Service Tax (GST) is chargeable on Sprayer pumps with effect from January 25, 2018. The applicant M/s. Adarsh Plant Protect Ltd. is engaged...
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable to bodybuilding by fabrication and 28% GST on processes carried out on chassis of a motor vehicle. The Applicant, M/s. AB...
The Gujarat Authority of Advance Ruling (AAR) ruled that No GST exemption is applicable to Naturopathy Centers offering physical, psychological & spiritual health overhaul with the help of the power of nature. The applicant M/s....
The Gujarat Authority of Advance Ruling (AAR) ruled that M/s Patrator liable to take GST registration and pay GST on supply of goods and services. The Applicant, M/s. Patrator is not having GSTIN filed an...
The Gujarat Authority of Advance Ruling (AAR) ruled that the builder is required to deduct one-third value of land or undivided shares from the total value charged for the subject supply. The applicant, M/s Karma...
The Gujarat Authority of Advance Ruling (AAR) while rejecting the ‘pure agency plea’ ruled that ‘fuel reimbursement’ received by Aircraft Rental service-providers forms part of ‘value’. The applicant M/s. Global Vectra Helicorp ltd. hold a...
The Gujarat Authority of Advance Ruling (AAR) ruled that the activity of providing auditing, accounting, taxation to the Sardar Sarovar Narmada Nigam Ltd. (SSNNL) is liable to Goods and Service Tax (GST). The applicant, M/s....
The Gujarat Authority of Advance Ruling (AAR) ruled that 5% Goods and Service Tax (GST) applicable on ‘Maize Bran’. The applicant, M/s. Maize Products is engaged in the manufacture and taxable supply of Maize Starch...
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST is chargeable on the Micromanipulator system with effect from November 15, 2017. The applicant, M/s. Shivani Scientific Industries Pvt. Ltd. is engaged in the...
The Gujarat Authority of Advance Ruling (AAR) ruled that the educational assessment examination, Assessment of Scholastic Skills Through Educational Testing (ASSET) provided to school/educational organizations is exempted from the payment of GST. The Applicant, M/s....
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% Goods and Service Tax (GST) is applicable to services provided by the State of Gujarat to Giriraj Quarry Works for which Royalty is being paid....
The Authority of Advance Ruling ( AAR ) ruled that 18% Goods and Service Tax (GST) is applicable to Plastic Mechanical Liquid Dispenser. The Applicant is engaged in importing “Plastic Mechanical Liquid Dispensers” from China...
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