AAR and AAAR Weekly Round-Up
This roundup analytically summarizes the stories related to the Goods and Services Tax Authority for Advance Ruling (AAR) and Appellate Authority for...
![GST applicability of Electricity Charges imposed by Sub-Lessor: AAR rejects Application filed by Non-Supplier [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/GST-applicability-GST-Electricity-Charges-Sub-Lessor-AAR-Non-Supplier-taxscan.jpg "GST applicability of Electricity Charges imposed by Sub-Lessor: AAR rejects Application filed by Non-Supplier [Read Order]")
![Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recipient-of-Service-Not-Eligible-for-ITC-GST-Paid-for-Transfer-Rights-of-Leasehold-Land-Services-Constitute-Construction-Immovable-Property-AAR-TAXSCAN.jpg "Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]")
![No GST leviable on Employees Portion of Canteen Charges Collected and Paid to CSP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-GST-Employees-Portion-Canteen-Charges-Paid-CSP-AAR-TAXSCAN.jpg "No GST leviable on Employees Portion of Canteen Charges Collected and Paid to CSP: AAR [Read Order]")
GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]
The Gujarat Bench of the Authority for Advance Rulings (AAR) recently ruled that, GST, at the hands of the applicant, is leviable on the amount representing the contractual worker portion of canteen...
![GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-leviable-GST-Canteen-Charges-Contractual-Employees-CSP-paid-to-CSP-AAR-Authority-for-Advance-Rulings-taxscan-.jpg "GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]")
ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]
The Gujarat Bench of the Authority for Advance Rulings (AAR) recently ruled that, “Input Tax Credit (ITC) will be available to the applicant on GST charged by the CSP in respect of canteen facility...
![ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITC-GST-Canteen-Service-Employees-Cost-Borne-Applicant-AAR-TAXSCAN.jpg "ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]")
ITC Applicable for Machinery Foundation and Structural Supports, as included in Definition of Plant and Machinery: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR), recently ruled that input tax credit (ITC) is applicable for machinery foundation and structural supports, as included in definition of plant and...
![Veterinary Instruments Known as AI Crate/Travis Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Veterinary-Instruments-AI-Crate-Travis-GST-AAR-Taxscan.jpg "Veterinary Instruments Known as AI Crate/Travis Attracts 18% GST: AAR [Read Order]")
R&D Services to Foreign Entities are “Export of Service” & Deemed “Zero Rated Supply” if Goods/Prototypes are Supplied by Foreign Entity, GST Implication Limited to Prototypes Developed by Applicant: AAR
The Gujarat Authority for Advance Ruling (AAR), Ahmedabad has held that the Research & Development (R&D) activities and services provided by the applicant to foreign entities shall be treated...
Place of Supply of Goods & Services is Madhya Pradesh and Not Gujarat: Gujarat AAR Rejects Advance Ruling Application as Beyond Jurisdiction [Read Order]
The Gujarat Authority for Advance Ruling (GAAR), Ahmedabad has rejected an application for advance ruling seeking clarification on various aspects of the Goods and Services Tax (GST) on the finding...
![Place of Supply of Goods & Services is Madhya Pradesh and Not Gujarat: Gujarat AAR Rejects Advance Ruling Application as Beyond Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Place-of-Supply-of-Goods-and-Services-Gujarat-AAR-Rejects-Advance-Ruling-Application-as-Beyond-Jurisdiction-Advance-Ruling-Application-taxscan.jpg "Place of Supply of Goods & Services is Madhya Pradesh and Not Gujarat: Gujarat AAR Rejects Advance Ruling Application as Beyond Jurisdiction [Read Order]")
Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has held that ‘Kandi Ravo’ Tobacco Waste sold without Brand Name & Labelling shall be classified as Unmanufactured Tobacco Refuse and shall attract...
![Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kandi-Ravo-Tobacco-Waste-Brand-Name-Labelling-Manufacture-Unmanufactured-Tobacco-Refuse-GST-taxscan.jpg "Kandi Ravo Tobacco Waste sold Without Brand Name & Labelling Classified as Unmanufactured Tobacco Refuse Attracting 28% GST, No Compensation Cess Applicable: AAR [Read Order]")