Dealer to Pay 18% GST on Reimbursement of Loss from Mercedes Benz on Sale of Demo Cars: AAR
The West Bengal Authority of Advance Ruling ( AAR ) has determined that a GST of 18% must be paid on the sum received by the applicant from...
![Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-West-Bengal-AAR-GST-Common-area-Electricity-Charges-TAXSCAN.jpg "Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]")
![Contributions to Sinking Fund of Residential Welfare Associations by its members deemed Advance Payments for Future Services, liable to 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Residential-Welfare-Association-Goods-and-Services-Tax-GST-Liability-taxscan.jpg "Contributions to Sinking Fund of Residential Welfare Associations by its members deemed Advance Payments for Future Services, liable to 18% GST: AAR [Read Order]")
GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]
A two member bench of West Bengal Authority for Advance Ruling Goods and Services Tax ( AAR ) held that settlement of mutual debts through book adjustment is a valid mode of payment under the Goods...
![GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITC-AAR-AAR-West-Bengal-GST-External-Vendors-TAXSCAN-1.jpg "GST: ITC Allowable for Goods Purchased from External Vendors When Payment is Settled through Book Adjustment in Sale and Buyback Transactions, rules AAR [Read Order]")
Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) of Goods and Services Tax matters has ruled that supply of services which does not involve any supply of goods can be regarded as pure services. ...
![Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-West-Bengal-AAR-Definition-of-Pure-Services-No-Goods-Supply-Services-GST-AAR-Clarification-on-Services-Taxscan.jpg "Services that Do not Include Any Supply of Goods can be Categorized as Pure Services: AAR [Read Order]")
ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]
The two member bench of West Bengal Goods and Services Tax ( GST ) Authority for Advanced Rulings ( Aar ) ruled that a registered person is eligible to avail credit of input tax if all the conditions...
![ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-West-Bengal-ITC-Input-Tax-Credit-Renting-Electrical-Equipments-ITC-on-Renting-Electrical-Equipments-Taxscan.jpg "ITC for renting Electrical Equipments can be claimed on fulfillment of conditions u/s 16 of GST Act: AAR [Read Order]")
![Printing and Supply of Textbook to JCERT is Supply of Goods: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-AAR-West-bengal-Printing-and-supply-of-textbook-JCERT-Supply-of-goods-TAXSCAN-2.jpg "Printing and Supply of Textbook to JCERT is Supply of Goods: AAR [Read Order]")
![GST: Printing and Supply of Notebook is Supply of Goods, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-Supply-of-Goods-Printing-and-Supply-of-Notebook-AAR-ruling-on-printing-and-supply-AAR-West-bengal-TAXSCAN.jpg "GST: Printing and Supply of Notebook is Supply of Goods, says AAR [Read Order]")
![Printing and Supply of Bilingual Parental Calendar to JEPC is Supply of Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/aar-west-bengal-Bilingual-Parental-Calendar-AAR-Ruling-on-Calendar-Supply-Calendar-Printing-and-Supply-Services-taxscan.jpg "Printing and Supply of Bilingual Parental Calendar to JEPC is Supply of Services: AAR [Read Order]")