![Milling Services for PDS Flour Exempt from GST as Goods Component Stays Below 25% Threshold: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Milling-Services-Milling-Services-for-PDS-PDS-Flour-Exempt-from-GST-GST-Goods-Component-Stays-Threshold-AAR-taxscan.jpg "Milling Services for PDS Flour Exempt from GST as Goods Component Stays Below 25% Threshold: AAR [Read Order]")
Milling Services for PDS Flour Exempt from GST as Goods Component Stays Below 25% Threshold: AAR [Read Order]
The West Bengal bench of the Authority for Advance Ruling (AAR) held that milling services provided for the production of fortified flour distributed...
![Dip Pots with KFC Takeaway Meals part of Single Standard Rated Supply, rules First-tier Tribunal Tax Chamber UK in VAT Case [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2024/06/VAT-KFC-single-standard-rated-supply-First-tier-Tribunal-Tax-Chamber-UK-uk-taxscan.jpg "Dip Pots with KFC Takeaway Meals part of Single Standard Rated Supply, rules First-tier Tribunal Tax Chamber UK in VAT Case [Read Judgment]")
![Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/11/Electricity-Supply-Bundled-Property-Rent-Maintenance-Treated-Composite-Supply-CBIC-taxscan.jpg "Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]")
![Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service; 5% GST applicable: CBIC clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/08/Supply-of-Food-or-Beverages-in-Cinema-Hall-Restaurant-Service-Beverages-in-Cinema-Hall-GST-applicable-Supply-of-Food-CBIC-taxscan-1.jpg "Supply of Food or Beverages in Cinema Hall is taxable as ‘Restaurant Service; 5% GST applicable: CBIC clarifies [Read Circular]")
![Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-milling-of-wheat-wheat-flour-fortification-and-supply-composite-supply-AAR-AAR-taxscan.jpg "Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]")
Supply of Medicines and Other Procedures during Treatment of Inpatients Admitted to the Hospital is considered a Composite Supply: AAR [Read Order]
The Rajasthan Bench of Authority for Advance Ruling (AAR) ruled that the supply of medicines and other procedures during the treatment of inpatients admitted to hospitals is considered a composite...
Sale of LPG, Collection of Take or Pay Charges for not Lifting Minimum Assured Quantity and Rental Charges for Supplier Gas System Installed at Customer Premises not Composite Supply: AAR
The Telangana Authority for Advance Ruling (AAR) ruled that the sale of Liquefied Petroleum Gas (LPG), collection of take or pay charges for not lifting minimum assured quantity and rental charges...
![Supply of Ice Cream from Outlets Not “Restaurant Services”: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Supply-of-Ice-Cream-Ice-Cream-Ice-Cream-from-Outlets-Restaurant-Services-AAR-Taxscan.jpg "Supply of Ice Cream from Outlets Not “Restaurant Services”: AAR [Read Order]")
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than construction of railway lines is not a composite supply to...
![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
Welding of Railway Tracks with labour services is ‘Composite Supply’, attracts 18% GST: AAR [Read Order]
The West Bengal Authority For Advance Ruling ( AAR ) bench of Brajesh Kumar Singh and Jyojit Banik decided that the welding of railway tracks with labour services will be viewed as a composite supply...
![Welding of Railway Tracks with labour services is ‘Composite Supply’, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Welding-Railway-Tracks-labour-services-labour-Composite-Supply-GST-AAR-Taxscan.jpg "Welding of Railway Tracks with labour services is ‘Composite Supply’, attracts 18% GST: AAR [Read Order]")
Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]
The bench of Brajesh Kumar Singh and Jyojit Banik of Authority of Advance Ruling (AAR), West Bengal ruled that the supply of services for the right to use car parking space would be taxable @ 18%. ...
![Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Sale-of-residential-apartments-residential-apartments-to-buyers-residential-apartments-composite-supply-GST-AAR-taxscan.jpg "Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]")
GST Rate depends upon Nature of Activities, Separate Activities of Cost centres cannot be termed as Composite Supply: AAR [Read Order]
In the case of Hyundai Rotem Company, the Karnataka Authority for Advance Ruling (AAR) has held that the GST rate is depending upon the nature of activities and separate activities of cost centres...
![GST Rate depends upon Nature of Activities, Separate Activities of Cost centres cannot be termed as Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/GST-rate-composite-supply-AAR-taxsan.jpeg "GST Rate depends upon Nature of Activities, Separate Activities of Cost centres cannot be termed as Composite Supply: AAR [Read Order]")