![Fish/Prawn Farming does not amount to ‘Agriculture’, and No GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Prawn-farming-Fish-farming-agriculture-GST-Exemption-AAR-Taxscan.jpg "Fish/Prawn Farming does not amount to ‘Agriculture’, and No GST Exemption: AAR [Read Order]")
Fish/Prawn Farming does not amount to ‘Agriculture’, and No GST Exemption: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling has held that fish/prawn farming not amount to ‘agriculture’, and no Goods and Services Tax...
![Construction of 20 MT Cold Storage Building for Primary Processing Centre under Mega park Scheme attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/MT-Cold-Storage-Building-Primary-Processing-Centre-Mega-park-scheme-GST-AAR-Taxscan.jpg "Construction of 20 MT Cold Storage Building for Primary Processing Centre under Mega park Scheme attracts 12% GST: AAR [Read Order]")
![No GST applicable on Concession Fees paid by Adani Lucknow International Airport Limited to AAI: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Concession-Fees-Adani-Lucknow-International-Airport-Limited-AAI-AAR-Taxscan.jpg "No GST applicable on Concession Fees paid by Adani Lucknow International Airport Limited to AAI: AAR [Read Order]")
![GST not applicable on Transfer of going Concern by AAI to Adani Lucknow International Airport: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-AAI-Adani-Lucknow-International-Airport-AAR-Taxscan.jpg "GST not applicable on Transfer of going Concern by AAI to Adani Lucknow International Airport: AAR [Read Order]")
18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% Goods And Services Tax (GST) is applicable on reimbursement of the cost of emoluments under ‘supply of manpower service’. ...
![18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-applicable-Reimbursement-Cost-of-Emoluments-Supply-AAR-Manpower-Service-Taxscan.jpg "18% GST applicable on Reimbursement of Cost of Emoluments under ‘Supply of Manpower Service’: AAR [Read Order]")
GST: Services supplied to Rail Vikas Nigam Limited (RVNL) are not Works Contract, says AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) presided by Mr. Abhishek Chauhan (Central Tax) and Mr. Vivek Arya (State Tax) has held that services supplied to Rail Vikas Nigam Limited (RVNL)...
![GST: Services supplied to Rail Vikas Nigam Limited (RVNL) are not Works Contract, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Rail-Vikas-Nigam-Limited-RVNL-AAR-taxscan.jpeg "GST: Services supplied to Rail Vikas Nigam Limited (RVNL) are not Works Contract, says AAR [Read Order]")
GST: 'E-Rikshaw' Supplied without Battery classifiable as 'Electrically Operated Motor Vehicle', rules AAR [Read Order]
The West Bengal bench of the Authority for Advance Rulings (AAR) has held that a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also...
![GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/E-Rikshaw-Electrical-Motor-Vehicle-AAR-taxscan.jpeg "GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]")
![GST at Nil Rate Applicable on Lab Manuals Prescribed by Education Boards: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Nil-Rate-Lab-Manuals-Education-Boards-AAR-taxscan.jpg "GST at Nil Rate Applicable on Lab Manuals Prescribed by Education Boards: AAR [Read Order]")
![No GST on Service provided to Educational Institution to conduct Entrance Examination: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Service-Educational-Institution-Entrance-Examination-AAR-Taxscan.jpg "No GST on Service provided to Educational Institution to conduct Entrance Examination: AAR [Read Order]")
GST leviable on Free Tickets provided by Owners of Kings XI Punjab, ITC Allowable: AAR [Read Order]
While disposing an application filed by KPH Dream Cricket Pvt Ltd, owners of IPL Team, Kings XI Punjab, the Authority for Advance Rulings (AAR), has ruled that the complimentary tickets provided free...
![GST leviable on Free Tickets provided by Owners of Kings XI Punjab, ITC Allowable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-leviable-Free-Tickets-Kings-XI-Punjab-ITC-AAR-taxscan.jpeg "GST leviable on Free Tickets provided by Owners of Kings XI Punjab, ITC Allowable: AAR [Read Order]")
Contract for Removal of Legacy Waste dumped through bio-mining process is 'Pure Service': AAR allows GST Exemption [Read Order]
The Chennai Authority for Advance Ruling ( AAR ) has held that the contract for the removal of legacy waste dumped through the bio-mining process is “Pure Service”. The applicant, Srinivas Waste...
![Contract for Removal of Legacy Waste dumped through bio-mining process is Pure Service: AAR allows GST Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Contract-legacy-waste-bio-mining-Pure-Service-AAR-exemption-Taxscan.jpg "Contract for Removal of Legacy Waste dumped through bio-mining process is Pure Service: AAR allows GST Exemption [Read Order]")