![No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-CSR-activities-normal-course-of-business-AAR-Taxscan.jpg "No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]")
No ITC available for CSR Activities excluded from Normal Course of Business: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC) available for CSR activities was excluded from normal course...
![5% GST leviable on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural Use: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Ammonium-Sulphate-fertilizers-AAR-taxscan.jpeg "5% GST leviable on Ammonium Sulphate supplied for direct use as Fertilizers or used in Manufacturing of Complex Fertilizers for Agricultural Use: AAR [Read Order]")
![GST under RCM payable on Procurement of Renting of Immovable Property Services from SEZs: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/renting-of-immovable-property-services.jpg "GST under RCM payable on Procurement of Renting of Immovable Property Services from SEZs: AAR [Read Order]")
![‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Landfill-pit-i.jpg "‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]")
![12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-sub-contractor-main-contractor-work-contract-services-construction-roads-Taxscan.jpeg "12% GST to be charged by Sub-Contractor to main Contractor on Work Contract Services on Construction of Roads: AAR [Read Order]")
![18% GST payable on Supply of Pulp Wood: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Payable-Supply-Pulp-Wood-AAR-Taxscan.jpg "18% GST payable on Supply of Pulp Wood: AAR [Read Order]")
ITC can be availed on GST charged by Contractor Supplying Service of Works Contract to extent of Machine Foundation: AAR [Read Order]
The Telangana Authority of Advance Ruling (AAR) ruled that ITC can be availed on GST charged by contractor supplying service of works contract to the extent of machine foundation. The applicant...
![ITC can be availed on GST charged by Contractor Supplying Service of Works Contract to extent of Machine Foundation: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-GST-Charged-Contractor-Service-Of-Goods-Machine-Foundation-Taxscan.jpeg "ITC can be availed on GST charged by Contractor Supplying Service of Works Contract to extent of Machine Foundation: AAR [Read Order]")
![18% GST payable on Supply of Artwork along with Advertisement Space: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Supply-of-artwork-along-with-advertisement-space-AAR-Taxscan.jpeg "18% GST payable on Supply of Artwork along with Advertisement Space: AAR [Read Order]")
No GST payable for Renting of Space for Stalls with the objective of Advancement of Religion for Rent not above Rs.10k: AAR [Read Order]
The Telangana Authority of Advance Ruling (AAR) ruled that no GST payable for renting of space for stalls with the objective of advancement of religion for the Rent not above Rs.10,000. The...
![No GST payable for Renting of Space for Stalls with the objective of Advancement of Religion for Rent not above Rs.10k: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/renting-of-space-for-stalls-aar-gst-Taxscan.jpeg "No GST payable for Renting of Space for Stalls with the objective of Advancement of Religion for Rent not above Rs.10k: AAR [Read Order]")
Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]
The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to ...
![Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/Payment-EY-UK-Computer-Software-to-Indian-Member-firms-Royalty-Taxed-Delhi-High-court-AAR-Ruling-Taxscan.jpeg "Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]")
Contributions from Members, recovered for Spending on Weekly Meetings, Other Petty Administrative Expenses amounts to ‘Supply’: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) held that Contributions from members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply’. The...
![Contributions from Members, recovered for Spending on Weekly Meetings, Other Petty Administrative Expenses amounts to ‘Supply’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/AAR-supply-Taxscan.jpg "Contributions from Members, recovered for Spending on Weekly Meetings, Other Petty Administrative Expenses amounts to ‘Supply’: AAR [Read Order]")