![GST on Dealer Incentives: AAAR Remands Matter Back to AAR After Finding Dealer Furnished Different Facts During Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/05/19/2137465-gst-dealer-incentives-aaar-remands-matter-aar-after-finding-dealer-aar-tamilnadu-taxscan.webp "GST on Dealer Incentives: AAAR Remands Matter Back to AAR After Finding Dealer Furnished Different Facts During Appeal [Read Order]")
GST on Dealer Incentives: AAAR Remands Matter Back to AAR After Finding Dealer Furnished Different Facts During Appeal [Read Order]
The Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) remanded the matter back to the Authority for Advance Ruling (AAR) after finding...
![Oxygen Plant is Immovable Property, Not Merely ‘Plant & Machinery’: AAAR Denies GST ITC on Leasehold Rights [Read Order]](https://images.taxscan.in/h-upload/2026/04/21/2133894-oxygen-plant-is-immovable-property-not-merely-plant-machineryjpg.webp "Oxygen Plant is Immovable Property, Not Merely ‘Plant & Machinery’: AAAR Denies GST ITC on Leasehold Rights [Read Order]")
![AAAR Upholds Denial of ITC on TR-6 Challans for Import IGST in Becton Dickinson Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/2102969-tr6-challans-taxscan.webp "AAAR Upholds Denial of ITC on TR-6 Challans for Import IGST in Becton Dickinson Case [Read Order]")
![No GST Exemption for School Bus Services Paid Directly By Parents: AAAR [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/2063707-gst-exemption-school-bus-services-school-bus-taxscan.webp "No GST Exemption for School Bus Services Paid Directly By Parents: AAAR [Read Order]")
Services not naturally bundled can never be termed as 'composite supply': AAAR in Tamil Nadu Generation and Distribution Corporation Limited Appeal [Read Order]
The Tamilnadu State Appellate Authority for Advance Ruling (AAAR) in a recent matter before it noted that any services which are not naturally bundled with the ‘principal supply of service’ rendered...
No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]
The Tamilnadu State Appellate Authority for Advance Ruling ( AAAR ) ruled that no Input Tax Credit ( ITC ) can be availed on the purchase of Rotary Car Parking System installed and commissioned at...
![No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Input-Tax-Credit-ITC-Rotary-Car-Parking-System-Goods-and-Services-Tax-ITC-on-Rotary-Car-Parking-System-taxscan.jpg "No ITC available on Purchase of ‘Rotary Car Parking System’ u/s 17(5)(d), CGST Act: AAAR [Read Order]")
![Company-Leased Car provided to Employees not ‘Perquisite’, liable to GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAAR-Tamil-Nadu-GST-GST-on-Leased-Car-TAXSCAN.jpg "Company-Leased Car provided to Employees not ‘Perquisite’, liable to GST: AAAR [Read Order]")
Delay Condonation allowable only up to 30 Days from initial 3 Month Appeal Filing Deadline: AAAR refuses to Condone 920 Days Delay [Read Order]
The Tamil Nadu State Appellate Authority for Advance Ruling ( AAAR ) refused to condone 920 days delay in filing appeal , it was observed that the delay condonation allowable only up to 30 days...
Delay in Filing Appeal against Classification and GST Rate of Two Wheeler Seat Cover due to Medical Condition: AAAR Condones Delay [Read Order]
The Tamil Nadu State Appellate Authority for Advance Ruling ( AAAR ) condoned the delay in filing appeal against classification and GST ( Goods and Services Tax ) rate of two wheeler seat cover, as...
GST Applicable to Work Contract Services for Construction Residential Quarters for NPCIL Employees: AAAR [Read Order]
The Tamil Nadu state Appellate Authority for Advance Ruling ( AAAR ) has stated that Goods and Service Tax ( GST ) would be applicable to work contract services for the construction of residential...
![GST Applicable to Work Contract Services for Construction Residential Quarters for NPCIL Employees: AAAR [Read Order]](https://www.taxscan.in/h-upload/uid/258296.jpg "GST Applicable to Work Contract Services for Construction Residential Quarters for NPCIL Employees: AAAR [Read Order]")
GST: Inputs or Input Services Procured for Promotional Scheme of Products are Not eligible for ITC, rules AAAR [Read Order]
The Tamil Nadu Appellate Authority of Advance Ruling( AAAR ) has held that inputs or input services procured for promotional scheme of products is not eligible for Input Tax Credit. The appellant,...
![GST: Inputs or Input Services Procured for Promotional Scheme of Products are Not eligible for ITC, rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/GST-nputs-Input-Services-Promotional-Scheme-Products-ITC-AAAR-TAXSCAN.jpg "GST: Inputs or Input Services Procured for Promotional Scheme of Products are Not eligible for ITC, rules AAAR [Read Order]")