![Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Annual-GST-Digest-2024-AAR-Rulings-AAAR-Decisions-2024-GST-Updates-taxscan.jpg "Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]")
Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]
This annual round-up analytically summarises the key Goods and Services Tax Advance Rulings of the Authority for Advance Rulings (AAR) and Appellate...
![Ride-Hailing Application Developer not liable to discharge GST Liability for Cab Services by Drivers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-AAR-GST-on-Cab-Services-TAXSCAN.jpg "Ride-Hailing Application Developer not liable to discharge GST Liability for Cab Services by Drivers: AAR [Read Order]")
![Yatri Sathi App Developer fits into e-commerce Operator Category u/s 2(45) of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-Bengal-Yatri-Sathi-App-Authority-For-Advance-Ruling-Taxscan.jpg "Yatri Sathi App Developer fits into e-commerce Operator Category u/s 2(45) of GST Act: AAR [Read Order]")
Composite Supply of Catering within club premises a/w Renting falls under "Outdoor Catering Service together with Renting of Premises" and attracts 5% GST: AAR [Read Order]
In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) held that the composite supply of catering within club premises along with renting is considered as an outdoor...
![Composite Supply of Catering within club premises a/w Renting falls under Outdoor Catering Service together with Renting of Premises and attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-West-Bengal-GST-Authority-for-Advance-Ruling-Composite-Supply-of-Catering-Renting-falls-Outdoor-Catering-Service-Renting-of-Premises-Catering-Service-Outdoor-Catering-taxscan.jpg "Composite Supply of Catering within club premises a/w Renting falls under Outdoor Catering Service together with Renting of Premises and attracts 5% GST: AAR [Read Order]")
18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]
In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) held that 18% GST should be levied on catering services along with renting of premises for more than Rs. 7500. ...
![18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-West-Bengal-Authority-for-Advance-Ruling-18-GST-Catering-Service-GST-on-Catering-Service-Renting-of-Premises-Taxscan.jpg "18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]")
Baby Carrier with Hip Seat attracts 5% GST on Sale below ₹1000 per piece and 12% on Sales above ₹1000: AAR [Read Order]
The West Bengal Authority For Advance Ruling (AAR) recently ruled that the supply of baby carriers with hip seat priced below Rs.1000/- per piece would attract a Goods and Services Tax (GST) of 5%...
Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that the supply of old/ second hand gold or diamond jewellery initially purchased by the Applicant, and further subjected to minor...
![Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-Authority-for-Advance-Ruling-Gold-or-Diamond-Jewellery-GST-Supply-of-Pre-Owned-Gold-gold-Jewellery-Diamond-Jewellery-Goods-and-Services-Tax-taxscan-4.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]")
Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that old/ second hand gold or diamond jewellery procured from individuals and later supplied back to the same person after...
![Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Authority-for-Advance-Ruling-AAR-AAR-West-Bengal-GST-Supply-of-Service-AAR-rules-5-GST-5-GST-TAXSCAN.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]")
![Bridge Tournament organizer not a Supplier of Actionable Claims under GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-Authority-for-Advance-Ruling-GST-Act-Actionable-Claims-Bridge-Tournament-organizer-Goods-and-Services-Tax-Act-taxscan.jpg "Bridge Tournament organizer not a Supplier of Actionable Claims under GST Act: AAR [Read Order]")