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![Reverse Charge Mechanism Not Applicable on Purchases from Unregistered Intra-State Suppliers: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095398-bank-charges-reverse-charge-mechanism-cestat-taxscan.webp "Reverse Charge Mechanism Not Applicable on Purchases from Unregistered Intra-State Suppliers: AAR [Read Order]")
Reverse Charge Mechanism Not Applicable on Purchases from Unregistered Intra-State Suppliers: AAR [Read Order]
The bench of the Authority for Advance Ruling (AAR), Chennai, Tamil Nadu has ruled that the purchases of M-sand, P-sand, Blue Metals, Boulders, and...
![Supply of Residential Flat Construction Service involving Transfer of Undivided Share of Land attracts 8% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/AAR-GST-Construction-Service-Flat-Construction-Service-AAR-chennai-Taxscan.jpg "Supply of Residential Flat Construction Service involving Transfer of Undivided Share of Land attracts 8% GST: AAR [Read Order]")
![GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/08/Surcharge-GST-Taxscan.jpg "GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]")