![Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084119-itc-gst-goods-aar-taxscan.webp "Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]")
Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) considered the applicant’s claim for input tax credit (ITC) on the construction...
![AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/250x150_2084112-aar-tie-in-pipeline-taxscan.webp "AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]")
![GST Rate on Interest Component: AAR Confirms Interest Follows Classification of Road Works Contract, Taxed at Same Rate as Principal Supply [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/250x150_2084077-aar-gst-road-works-gst-rate-interest-component.webp "GST Rate on Interest Component: AAR Confirms Interest Follows Classification of Road Works Contract, Taxed at Same Rate as Principal Supply [Read Order]")
AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) ruled that property survey and tax assessment services provided by M/s. Sthapatya Consultants (India) Private Limited, to municipal...
![AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/500x300_2084068-aar-property-taxscan.webp "AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]")
Commission on Selling arrangement for Promoting, Marketing and Selling of Birds and Handling Sale Administration Not Exempted from GST: AAR [Read Order]
The Maharashtra Authority for Advance Rulings (AAR) has held that the 10% commission received for promoting, marketing, and selling birds, as well as handling sale administration, is not exempted...
![Commission on Selling arrangement for Promoting, Marketing and Selling of Birds and Handling Sale Administration Not Exempted from GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083323-selling-of-birds.webp "Commission on Selling arrangement for Promoting, Marketing and Selling of Birds and Handling Sale Administration Not Exempted from GST: AAR [Read Order]")
![18% GST Rate applicable Geometry Compass Boxes, is a Mixed Supply, rules AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/11/500x300_2075499-gst-geometry-compass-boxes-aar-taxscan.webp "18% GST Rate applicable Geometry Compass Boxes, is a Mixed Supply, rules AAR [Read Order]")
![Geo Membrane for Water Proof Lining attracts 12 % GST: Maharashtra AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/11/500x300_2075515-geo-membrane-water-proof-lining-attracts-12-gst-maharashtra-aar-taxscan.webp "Geo Membrane for Water Proof Lining attracts 12 % GST: Maharashtra AAR [Read Order]")
Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]
The Maharashtra Authority for Advance Ruling (AAR) held that the questions raised do not qualify under Section 97(2) of the Central Goods and Services Tax (CGST) Act, 2017, and involve taxability of...
![Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072414-advance-ruling-thane-municipal-transport-aar-taxscan.webp "Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]")
Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]
The Maharashtra Authority for Advance Ruling (AAR) ruled that the supply of renting services provided to the Social Justice and Special Assistance Department of Maharashtra Government for operating a...
![Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072365-renting-residential-property-govt-backward-class-girls-hostel-gst-aar-taxscan.webp "Renting of Residential Property to Govt for Backward Class Girl’s Hostel Exempt from GST: AAR [Read Order]")
![Geometry Compass Box Classified as Mixed Supply, Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Geometry-Compass-Box-Classified-Mixed-Supply-Attracts-gst-aar-taxscan-.jpg "Geometry Compass Box Classified as Mixed Supply, Attracts 18% GST: AAR [Read Order]")