The Authority for Advance Ruling (AAR) ruled that the amount collected towards the Local Area Development Fund part of the value forms of supply of rental/lease services are taxable under a forward charge mechanism. The...
The Authority of Advance Ruling (AAR) in Karnataka ruled that the supply of intermediary export services are taxable under forward charge mechanism and not under Integrated Goods and Service Tax (IGST) under Reverse Charge Mechanism...
The Authority on Advance Ruling (AAR) in Karnataka held that the tax invoice can be issued with Integrated Goods and Service Tax( IGST) to customers for the interstate transaction when the goods are directly dispatched...
The Authority on Advance Ruling (AAR) in Karnataka ruled that the supply of purified drinking water to the general public is not entitled to exemption from Goods and Service Tax. The applicant is a private...
The Authority of Advance Ruling (AAR) held that 12% of Goods and Service Tax (GST) is applicable to printing and supply of textbooks to government departments which are registered under Goods and Service Tax (GST)...
The Authority of Advance Ruling (AAR) held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation services received from Goods Transport Agency (GTA). The applicant, M/s...
The Authority of Advance Ruling (AAR), West Bengal ruled that 12% of GST is applicable on the composite supply of work contract for Metro & Monorail. An application was filed by the applicant namely ABB...
The Authority of Advance Ruling (AAR) West Bengal ruled that the ‘phytotherapy’ is not exempted under Goods and Service Tax (GST) and so it needs to be registered. On an application filed by the applicant...
The Authority for Advance Ruling (AAR), Tamilnadu bench has recently held that the electroplating is a supply of service, 18% of GST is applicable for goods belonging to an unregistered person and 12% of GST...
In a Relief to General Motors Overseas Corporation, the Income Tax Appellate Tribunal (ITAT) reaffirmed that no interest is leviable on the assessees under Section 234B of the Income Tax Act, even on the filing...
The Supreme court directed tax authorities to give cognizant an opportunity to explain its positions on a two-year-old tax dispute. The Cognizant Technology Solutions India Private Limited is engaged in the business of development of...
In the case of M/s Vihan Enterprises, the Authority of Advance Ruling (AAR) has ruled that goods supplied under Turnkey Contract, where there are multiple independent contracts, of which some are not in the nature...
The Authority for Advance Ruling (AAR) has ruled that the GST not applicable to ‘Mobilization Advance’ received prior to the implementation of Goods and Services Tax (GST). The M/s.Shapoorji Pallonji and Co.Pvt.Ltd is registered under...
The Authority of Advance Ruling (AAR) ruled that Madhya Pradesh Vidyut Vitran Co. Ltd is eligible for the exemption for the services received under Panchayat Unit. The applicant namely Madhya Pradesh Vidyut Vitran Co. Ltd...
The Authority for Advance Ruling (AAR), Madhya Pradesh has held that the ITC is not admissible on the goods and services received and used in the construction of warehouse used for letting out on rent...
The West Bengal Authority of Advance Ruling (AAR) affirmed that Newtown Kolkata Development Authority (NKDA) is a ‘Local Authority’ and is entitled to the benefit of the exemption on the services. The applicant namely Newtown...
The West Bengal Authority for Advance Ruling (AAR) has held that the Public health, sanitation, conservancy, and solid waste management that such service is a function of ‘public health’ entrusted to Municipalities under Article 243W...
The West Bengal Authority for Advance Ruling (AAR) held that supplies of composite printing services to a recipient located in India are taxable and cannot be considered as export services. The Applicant supplies the composite...
The Authority for Advance Ruling ( AAR ), Tamil Nadu ruled that the Non-woven PP Rice Bags / Sacs 6% CGST as per Sl.No.8OAA of Schedule II of Notification dated 28.06.2OI7 as amended and 6%...
The Authority for Advance Ruling ( AAR ) has held that Goods and Services Tax ( GST ) will be applicable for transfer of title in moulds from the foreign supplier to the Applicant and...
The Kerala High Court has directed the government to remove ambiguities in Provision and the Authority of Advance Ruling ( AAR ) has jurisdiction to determine the ‘Place of Supply’ under Goods and Service Tax...
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