![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]")
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...
![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]](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]](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 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]")
GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that Gujarat State Road Development Corporation exempted from GST as it is a Government Entity for construction of roads, sideways, paths falling...
![GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GSRDC-GST-Government-Entity-Municipality-Panchayat-AAR-Taxscan.jpeg "GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]")
5% GST 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) held that 5% GST on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use. ...
![5% GST 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/2021/10/GST-Ammonium-Sulphate-fertilizers-agricultural-use-AAR-Taxscan.jpg "5% GST on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural use: AAR [Read Order]")
Transfer of Business by AAI to Adani Ahmedabad International Airport Ltd be treated as Supply of Service, exempted from GST: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that transfer of business by the Airport Authority of India (AAI) to Adani Ahmedabad International Airport Limited be treated as Supply of...
![Transfer of Business by AAI to Adani Ahmedabad International Airport Ltd be treated as Supply of Service, exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Transfer-of-business-AAI-Adani-Ahmedabad-International-Airport-Limited-Supply-of-Service-GST-AAR-Taxscan.jpg "Transfer of Business by AAI to Adani Ahmedabad International Airport Ltd be treated as Supply of Service, exempted from GST: AAR [Read Order]")
![12% GST payable on Fusible Interlining Cloth: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Fusible-Interlining-Cloth-AAR-Taxscan.jpg "12% GST payable on Fusible Interlining Cloth: AAR [Read Order]")
12% GST on Activity of re-gasification of LNG owned by GST Registered Customers amounts to Rendering of Service by Way of Job Work: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that 12% GST on Activity of re-gasification of LNG owned by GST registered customers amounts to the rendering of service by way of Job Work. The...
![12% GST on Activity of re-gasification of LNG owned by GST Registered Customers amounts to Rendering of Service by Way of Job Work: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/re-gasification-LNG-AAR-GST-Registered-AAR-AAR-Gujarat-Taxscan.jpg "12% GST on Activity of re-gasification of LNG owned by GST Registered Customers amounts to Rendering of Service by Way of Job Work: AAR [Read Order]")
E-Commerce Operator liable for GST Registration for providing Electronic platform for Booking Cabs: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that the e-Commerce Operator is liable for GST Registration for providing an electronic platform for booking cabs. The applicant, M/s. Gensol...
![E-Commerce Operator liable for GST Registration for providing Electronic platform for Booking Cabs: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Registration-E-Commerce-Operator-GST-Registration-booking-cabs-AAR-Taxscan.jpg "E-Commerce Operator liable for GST Registration for providing Electronic platform for Booking Cabs: AAR [Read Order]")
![GST payable on Amount Forfeited on account of Breach of Agreement of Sale of Land: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/sale-of-land-AAR-GST-taxscan.jpg "GST payable on Amount Forfeited on account of Breach of Agreement of Sale of Land: AAR [Read Order]")