AAR & AAAR Weekly Round Up
This weekly round-up analytically summarises the key stories related to the Authority of Advance Ruling (AAR) and Appellate Authority of Advance...
![GST not payable on Rent for Locker provided in Bus Stand by a Municipal Corporation: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Rent-for-locker-gst.jpg "GST not payable on Rent for Locker provided in Bus Stand by a Municipal Corporation: AAAR [Read Order]")
![12% GST on Bellow Ducts: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GST-Bellow-Ducts-AAR-Taxscan.jpg "12% GST on Bellow Ducts: AAAR [Read Order]")
18% GST on Body Building, Mounting of Body on Chassis of Tippers, Tankers, Trucks, Trailers: AAAR [Read Order]
The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) ruled 18% GST on body building, mounting of body on chassis of Tippers, Tankers, Trucks, Trailers. The appellant, M/s Adithya...
![18% GST on Body Building, Mounting of Body on Chassis of Tippers, Tankers, Trucks, Trailers: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/chassis-of-Tippers.jpg "18% GST on Body Building, Mounting of Body on Chassis of Tippers, Tankers, Trucks, Trailers: AAAR [Read Order]")
![GST payable under RCM in case of Import of Goods on Ocean Freight: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GST-RCM-import-of-goods-Ocean-freight-AAAR-Taxscan.jpeg "GST payable under RCM in case of Import of Goods on Ocean Freight: AAAR [Read Order]")
![12% GST payable on ‘Switch Board Cabinet’ specially meant for Indian Railways: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Indian-Railways.jpg "12% GST payable on ‘Switch Board Cabinet’ specially meant for Indian Railways: AAAR [Read Order]")
GST payable on allocation of Salary of Head Office Employee to a Branch, and its Recovery: AAAR ruling to impact head office-branch GST dynamics [Read Order]
The Maharashtra Appellate Authority of Advance Ruling (AAAR) while modifying the AAR’s ruling held that the availability of common input supplies on behalf of other unit/units registered as distinct...
![GST payable on allocation of Salary of Head Office Employee to a Branch, and its Recovery: AAAR ruling to impact head office-branch GST dynamics [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GST-News-GST-payable-Allocation-of-salary-Head-office-employee-Branch-AAAR-ruling-AAAR-Head-office-branch-GST-Taxscan.jpg "GST payable on allocation of Salary of Head Office Employee to a Branch, and its Recovery: AAAR ruling to impact head office-branch GST dynamics [Read Order]")
‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]
The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of AAR held that the ‘Landfill-pit is a civil-structure, not plant and machinery’, no Input Tax Credit (ITC) is...
![‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Landfill-pit-i.jpg "‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]")
18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR [Read Order]
The Karnataka Appellate Authority of Advance Ruling (AAAR) ruled that the 18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary services. The Appellant, Airbus...
![18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/b34647c8-64b4-454c-92c4-0ce5520b8412.jpg "18% GST Exigible on Services Provided by Airbus Group as it qualifies as Intermediary Services, affirms AAAR [Read Order]")