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![18% GST payable if Builder fails to exercise option of Lower Rate: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Builder-AAR-Taxscan.jpeg "18% GST payable if Builder fails to exercise option of Lower Rate: AAR [Read Order]")
18% GST payable if Builder fails to exercise option of Lower Rate: AAR [Read Order]
The Kerala Authority of Advance Ruling (AAR) ruled that 18% GST payable if the builder fails to exercise the option of the lower rate. The...
![No GST on Payment of Examination Fee on behalf of Students to AAPC as a Pure Agent: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-examination-fee-AAPC-AAR-Taxscan.jpg "No GST on Payment of Examination Fee on behalf of Students to AAPC as a Pure Agent: AAR [Read Order]")
![Tanker Bodybuilding on Job Work basis, on Chassis supplied by Customer, is Supply of Services, 18% GST payable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Tanker-bodybuilding-Supply-of-Services-GST-payable-AAR-Taxscan.jpg "Tanker Bodybuilding on Job Work basis, on Chassis supplied by Customer, is Supply of Services, 18% GST payable: AAR [Read Order]")
![12% GST applicable on Laboratory Reagents for Rapid Testing of Food Safety Parameters: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-laboratory-reagents-for-rapid-testing-of-food-safety-parameters-AAR-Taxscan.jpeg "12% GST applicable on Laboratory Reagents for Rapid Testing of Food Safety Parameters: AAR [Read Order]")
![12% GST on Salted and Masala Chips of Potato and Tapioca, Jackfruit Chips, Roasted and Salted Groundnuts, Cashew Nuts: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-masala-chips-of-Potato-Tapioca-Jackfruit-Chips-salted-groundnuts-cashew-nuts-AAR-Taxscan.jpg "12% GST on Salted and Masala Chips of Potato and Tapioca, Jackfruit Chips, Roasted and Salted Groundnuts, Cashew Nuts: AAR [Read Order]")
![No GST payable on Composite Supply of Healthcare Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Composite-supply-of-healthcare-services-AAR-Taxscan.jpg "No GST payable on Composite Supply of Healthcare Services: AAR [Read Order]")
![5% GST payable on Marine Engines and its Spare Parts being part of Fishing Vessel: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-marine-engines-fishing-vessel-AAR-Taxscan.jpg "5% GST payable on Marine Engines and its Spare Parts being part of Fishing Vessel: AAR [Read Order]")
![12% GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Mats-Matting-Floor-Covering-of-Coir-PVC-Rubber-Latex-AAR-Taxscan.jpeg "12% GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex: AAR [Read Order]")
![12% GST on Chips, Sharkarai varatty, Roasted and Salted Cashew nuts, Namkeens: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Chips-Sharkarai-varatty-Roasted-Salted-Cashew-nuts-Namkeens-AAR-Taxscan.jpeg "12% GST on Chips, Sharkarai varatty, Roasted and Salted Cashew nuts, Namkeens: AAR [Read Order]")
![18% GST on House Boats used for Cruises, Day Trips with Meals as part of Packages: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-house-boats-house-boat-Cruises-Day-Trips-with-Meals-AAR-taxscan.jpeg "18% GST on House Boats used for Cruises, Day Trips with Meals as part of Packages: AAR [Read Order]")
GST: Placement of specified Medical Instruments to Unrelated Customers without consideration Constitutes Supply of Services, rules AAR [Read Order]
The Kerala Authority of Advance Ruling (AAR) ruled that the placement of specified medical instruments to unrelated customers without consideration constitutes the supply of Services. The...
![GST: Placement of specified Medical Instruments to Unrelated Customers without consideration Constitutes Supply of Services, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Medical-Instruments-Supply-of-Services-AAR-Taxscan.jpeg "GST: Placement of specified Medical Instruments to Unrelated Customers without consideration Constitutes Supply of Services, rules AAR [Read Order]")
GST applicable on Supply by Indian Branch of Sutherland to Customers located outside India till July 2018: AAR [Read Order]
The Kerala Authority of Advance Ruling (AAR) ruled that the GST applicable on Supply by Indian Branch of Sutherland to customers located outside India till July 2018. The applicant, Sutherland...
![GST applicable on Supply by Indian Branch of Sutherland to Customers located outside India till July 2018: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Indian-Branch-of-Sutherland-AAR-taxscan.jpg "GST applicable on Supply by Indian Branch of Sutherland to Customers located outside India till July 2018: AAR [Read Order]")