![12% GST on Audio Receiver or Transceiver & Amplifier: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Audio-Receiver-or-Transceiver-Amplifier-AAR-Taxscan.jpeg "12% GST on Audio Receiver or Transceiver & Amplifier: AAR [Read Order]")
12% GST on Audio Receiver or Transceiver & Amplifier: AAR [Read Order]
The Customs Authority of Advance Ruling (AAR), Mumbai ruled that 12% GST on Audio Receiver or Transceiver and Amplifier. The application was moved...
![GST payable on E-Procurement Services provided to Govt: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-e-procurement-services-Government-AAR-Taxscan.jpg "GST payable on E-Procurement Services provided to Govt: AAR [Read Order]")
![5% IGST payable on Import of Footwear having Sale Value not exceeding Rs.1000 per Pair: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/IGST-import-of-footwear-AAR-Taxscan.jpeg "5% IGST payable on Import of Footwear having Sale Value not exceeding Rs.1000 per Pair: AAR [Read Order]")
![GST: Supply of Cooking Gas through Pipelines from Gas Banks is a Composite Supply, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/cooking-gas-pipelines-gas-banks-Composite-Supply-AAR-Taxscan.jpg "GST: Supply of Cooking Gas through Pipelines from Gas Banks is a Composite Supply, rules AAR [Read Order]")
![No GST payable on Online and Offline printing of Pre-Examination items: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Online-and-offline-Pre-Examination-items-AAR-Taxscan.jpg "No GST payable on Online and Offline printing of Pre-Examination items: AAR [Read Order]")
GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that GST payable on Supply of unconnected goods at a nominal price against the purchase of hosiery goods. The applicant, Kanahiya Realty...
![GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Supply-of-unconnected-goods-hosiery-goods-AAR-Taxscan.jpg "GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR [Read Order]")
![GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-complete-billing-amount-EPF-ESl-AAR-Taxscan.jpeg "GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount: AAR [Read Order]")
![18% GST payable on Aluminium Composite Panel or Sheet: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Aluminium-Composite-Panel-Sheet-AAR-Taxscan.jpeg "18% GST payable on Aluminium Composite Panel or Sheet: AAR [Read Order]")
Advance Ruling can't be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat bench has held that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section...
![Advance Ruling cant be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Advance-Ruling-inquiry-proceedings-CGST-Act-AAR-Taxscan.jpg "Advance Ruling cant be used as a mechanism to nullify Inquiry proceedings initiated under CGST Act: AAR [Read Order]")
GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that Gujarat State Road Development Corporation exempted from GST as it is a Government Entity for construction of roads, sideways, paths falling...
![GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GSRDC-GST-Government-Entity-Municipality-Panchayat-AAR-Taxscan.jpeg "GSRDC exempted from GST as it is a Govt Entity for Construction of Roads, Sideways, Paths falling under jurisdiction of Municipality, Panchayat: AAR [Read Order]")
18% GST payable on Services of Works Contract for Irrigation, Construction Work supplied by Sub-sub Contractor to Sub-Contractor: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) held that 18% GST payable on services of works contract for irrigation, construction work supplied by sub-sub contractor to sub-contractor. The...
![18% GST payable on Services of Works Contract for Irrigation, Construction Work supplied by Sub-sub Contractor to Sub-Contractor: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/services-of-works-contract-GST-AAR-Taxscan.jpeg "18% GST payable on Services of Works Contract for Irrigation, Construction Work supplied by Sub-sub Contractor to Sub-Contractor: AAR [Read Order]")