![Combined Wire Rope not used as part of Fishing Vessel, not eligible to GST at 5%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Combined-Wire-Rope-fishing-vessel-GST-AAR-taxscan.jpg "Combined Wire Rope not used as part of Fishing Vessel, not eligible to GST at 5%: AAR [Read Order]")
Combined Wire Rope not used as part of Fishing Vessel, not eligible to GST at 5%: AAR [Read Order]
The Gujarat Bench of the Authority for Advance Rulings (AAR) has held that combined wire rope is not used as part of the fishing vessel and is not...
![18% GST applicable to Kirloskar HTP Sprayer: Gujarat AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/GST-Kirloskar-HTP-Sprayer-Gujarat-AAR-GST-Kirloskar-HTP-Sprayer-taxscan.jpg "18% GST applicable to Kirloskar HTP Sprayer: Gujarat AAR [Read Order]")
![GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/GST-Transportation-Canteen-Facilities-Employees-Contract-AAR-taxscan.jpeg "GST not Leviable on Provision of Transportation and Canteen Facilities through Third Parties to Employees as per Contract: AAR [Read Order]")
![No Exemption to generate E-Way Bill on Transfer of Goods between two units under the same GST Registration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/e-waybill-transfer-of-goods-GST-registration-AAR-Taxscan.jpg "No Exemption to generate E-Way Bill on Transfer of Goods between two units under the same GST Registration: AAR [Read Order]")
![18% GST applicable on Sale of Used Car by Company: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Sale-of-Used-Car-AAR-Taxscan.jpeg "18% GST applicable on Sale of Used Car by Company: AAR [Read Order]")
![No GST on Collection of Employees Portion of Canteen Charges by Employer: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/No-GST-Employees-Portion-Canteen-Charges-Employer-AAR-Gujarat-Taxscan.jpg "No GST on Collection of Employees Portion of Canteen Charges by Employer: AAR [Read Order]")
![No GST payable on Constructs Municipal, Village Roads/Bridges, as GSRDC is a Govt Authority: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-payable-constructs-municipal-roads-bridges-village-roads-bridges-GSRDC-Government-Authority-AAR-Taxscan.jpeg "No GST payable on Constructs Municipal, Village Roads/Bridges, as GSRDC is a Govt Authority: AAR [Read Order]")
Petronet’s Activity of Re-gasification of LNG owned by its GST registered Customers amounts to rendering of Service by Job Work, 12% GST payable: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that Petronet’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by Job Work and 12% GST...
![Petronet’s Activity of Re-gasification of LNG owned by its GST registered Customers amounts to rendering of Service by Job Work, 12% GST payable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/LNG-GST-registered-customers-rendering-of-service-by-Job-Work-GST-payable-AAR-Taxscan.jpeg "Petronet’s Activity of Re-gasification of LNG owned by its GST registered Customers amounts to rendering of Service by Job Work, 12% GST payable: AAR [Read Order]")
![No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-CSR-activities-normal-course-of-business-AAR-Taxscan.jpg "No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]")
5% GST leviable on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural Use: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that 5% GST is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in manufacturing of complex fertilizers for...
![5% GST leviable on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural Use: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Ammonium-Sulphate-fertilizers-AAR-taxscan.jpeg "5% GST leviable on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural Use: AAR [Read Order]")
Lump-sum amount received for Health Care Services to be provided for 20 years as 'Diamond Plan' exempted from GST: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that the lump-sum amount received for Health care Services to be provided for 20 years as “Diamond Plan” exempted from GST. The applicant, M/s....
![Lump-sum amount received for Health Care Services to be provided for 20 years as Diamond Plan exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/lump-sum-health-care-services-diamond-plan-GST-AAR-Taxscan.jpg "Lump-sum amount received for Health Care Services to be provided for 20 years as Diamond Plan exempted from GST: AAR [Read Order]")
Advance Ruling can't be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat bench has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section...
![Advance Ruling cant be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Advance-Ruling-inquiry-proceedings-CGST-Act-AAR-Taxscan.jpg "Advance Ruling cant be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]")