![Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]](https://www.taxscan.in/wp-content/uploads/2024/12/Latest-gst-news-Annual-GST-Digest-2024-Key-AAR-rulings-2024-Key-AAAR-rulings-2024-taxscan.jpg "Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]")
Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]
This Annual round-up analytically summarizes the key Indirect Tax-Goods and Services Tax rulings of the Authority for Advance Rulings (AAR) and...
![DISCOM to pay GST on Installation and Materials procured for developing Distribution Systems for Consumers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-Authority-for-Advance-Ruling-AAR-Uttar-Pradesh-GST-Goods-and-Services-Tax-DISCOM-Distribution-System-TAXSCAN.jpg "DISCOM to pay GST on Installation and Materials procured for developing Distribution Systems for Consumers: AAR [Read Order]")
![GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-Uttar-Pradesh-DISCOM-GST-Taxscan.jpg "GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]")
![Sale of Residential Units of Project not a Sale of Immovable Property but Sale of Services, GST leviable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Authority-for-Advance-Ruling-GST-Uttar-Pradesh-Immovable-Property-TAXSCAN.jpg "Sale of Residential Units of Project not a Sale of Immovable Property but Sale of Services, GST leviable: AAR [Read Order]")
15% GST applicable only on Supervision Charge Fee when value of materials and Cost of Work Execution borne by Service Recipient: AAR [Read Order]
In a recent ruling, the Uttar Pradesh Authority For Advance Ruling ( AAR ) ruled that 15% Goods and Service Tax ( GST ) is applicable only on supervision charge fees when the value of materials and...
![15% GST applicable only on Supervision Charge Fee when value of materials and Cost of Work Execution borne by Service Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Uttar-Pradesh-GST-Supervision-Charge-15-GST-applicable-Service-Recipient-Cost-of-Work-Execution-Authority-For-Advance-Ruling-Taxscan.jpg "15% GST applicable only on Supervision Charge Fee when value of materials and Cost of Work Execution borne by Service Recipient: AAR [Read Order]")
Sleeping Bags are Classifiable under Category of 'Mattresses' of GST Tariff, Attracts 12% GST: AAR [Read Order]
The Uttar Pradesh Authority For Advance Ruling ( AAR ) ruled that sleeping bags are classifiable under the category of ‘Mattresses’ ( Chapter Heading 9404 30 90 ) of Goods and Service Tax ( GST )...
![Sleeping Bags are Classifiable under Category of Mattresses of GST Tariff, Attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Authority-Uttar-pradesh-authority-GST-Sleeping-bags-GST-Tariff-TAXSCAN.jpg "Sleeping Bags are Classifiable under Category of Mattresses of GST Tariff, Attracts 12% GST: AAR [Read Order]")
![18% GST Applicable for F-18 Drugs used for Cancer Diagnosis: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Drugs-Cancer-Diagnosis-AAR-Drugs-used-for-Cancer-Diagnosis-taxscan.jpg "18% GST Applicable for F-18 Drugs used for Cancer Diagnosis: AAR [Read Order]")
GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]
The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for...
![GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Supervision-Charges-Company-Electricity-Installation-Material-Exempt-Borne-Recipient-AAR-TAXSCAN.jpg "GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]")
![18% GST Applicable to Foam Cup Pads: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/18-GST-Foam-Cup-Pads-AAR-TAXSCAN.jpg "18% GST Applicable to Foam Cup Pads: AAR [Read Order]")
Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) has ruled that Hostel accommodation provided to students for residential purpose period from 01/08/2021 to 12/07/2022 is exempted from Goods...
![Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Hostel-accommodation-provided-to-students-Hostel-accommodation-Hostel-accommodation-Residential-purpose-Exempted-from-GST-GST-AAR-Taxscan.jpg "Hostel accommodation provided to students for Residential purpose period from 01/08/2021 to 12/07/2022 is Exempted from GST: AAR [Read Order]")
