![Supply of Services for Removal of Hump by Dredging at Najafgarh Drain as awarded by Irrigation and Flood Control Department is exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-AAR-West-bengal-Authority-for-Advance-Ruling-Irrigation-and-Flood-Control-Department-GST-TAXSCAN-2.jpg "Supply of Services for Removal of Hump by Dredging at Najafgarh Drain as awarded by Irrigation and Flood Control Department is exempt from GST: AAR [Read Order]")
Supply of Services for Removal of Hump by Dredging at Najafgarh Drain as awarded by Irrigation and Flood Control Department is exempt from GST: AAR [Read Order]
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that supply of services for removal of hump by dredging at Najafgarh Drain...
![Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Supply-Unbranded-and-Unlabelled-Broken-Rice-GST-Pre-Packed-Labelled-AAR-taxscan.jpg "Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]")
![Services of Printing Question Papers for Examinations to Educational Institutions exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Printing-Question-Papers-Examinations-Educational-Institutions-GST-AAR-exempt.jpg "Services of Printing Question Papers for Examinations to Educational Institutions exempt from GST: AAR [Read Order]")
![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 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]
The West Bengal Authority for Advance Ruling (AAR) has held that Jac Olivol Body Oil is to be classified as a cosmetic product rather than a medicament on the observation that the primary function of...
![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]
The West Bengal Authority for Advance Ruling (AAR) has held that the composite supply of services provided for the conversion of wheat into fortified atta (flour) for public distribution shall be...
![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]")