![Supply of Broken Rice other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Supply-Broken-Rice-Pre-packaged-Labelled-Exempt-GST-AAR-taxscan.jpg "Supply of Broken Rice other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]")
Supply of "Broken Rice" other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) has recently ruled that, Goods and Services Tax (GST) is not payable by the applicant on supply of...
![Supply of Pre-packaged and Labelled Broken Rice attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Pre-packaged-Supply-Labelled-AAR-branded-broken-rice-gst-broken-rice-TAXSCAN.jpg "Supply of Pre-packaged and Labelled Broken Rice attracts 5% GST: AAR [Read Order]")
![Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Authority-for-Advance-Ruling-value-of-supply-services-AAR-taxscan.jpg "Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]")
![Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Jac-Olivol-Body-Oil-Medicament-Cosmetic-Product-Primary-Function-GST-AAR-taxscan.jpg "Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]")
![Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Composite-Supply-Supply-Composite-Supply-for-Conversion-Conversion-Conversion-of-Wheat-to-Atta-taxscan.jpg "Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]")
Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the services provided by educational institutions to universities in respect of the conduct of examination, including both Pre and...
![Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Pre-Post-Examination-Services-Educational-Institutions-Universities-Exempted-GST-AAR-TAXSCAN.jpg "Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]")
Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that interest on delayed payment for supply of services shall be included in the value of Supply making it liable to Goods and Services Tax...
![Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Payment-Supply-Services-Included-in-Value-Supply-Liable-to-GST-AAR-TAXSCAN.jpg "Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]")
No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed "Toor" and "whole pulses" and "Black Matpe": AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) observed that Goods and Service Tax (GST) Exemption is not available on services by way of loading and unloading of imported unprocessed "toor" and...
![No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed Toor and whole pulses and Black Matpe: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Exemption-Services-Loading-and-Unloading-Imported-Unprocessed-Toor-whole-pulse-Black-Matpe-taxscan.jpg "No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed Toor and whole pulses and Black Matpe: AAR [Read Order]")
No ITC Claim against Inward Supply of Input used for Construction of Warehouse when Construction Expenses are Capitalized in Books: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR), ruled that there can be no Input Tax Credit (ITC) claim against inward supply of input used for construction of warehouse when construction expenses...
Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) observed that services of milling atta to Food & Supplies Department eligible for Central Tax (Rate) exemption as value of goods does not exceed...
![Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-of-Milling-Atta-Food-and-Supplies-Department-Central-Tax-Rate-Exemption-Milling-Atta-to-Food-Supplies-Department-Value-of-Goods-Value-of-Supply-AAR-taxscan.jpg "Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]")
Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR), observed that the activities of milling of wheat into wheat flour, along with fortification and supply is composite supply. The Applicant,...
![Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-milling-of-wheat-wheat-flour-fortification-and-supply-composite-supply-AAR-AAR-taxscan.jpg "Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]")
No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that no GST chargeable to State Government as Fair Price Shop not making any supply to State Government. The applicant, Chanchal Saha, is...
![No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Chargeable-State-Government-Price-Shop-State-Government-AAR-TAXSCAN.jpg "No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]")