![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit...
![Duty Credit Scrips Should be Excluded from Value of Exempt Supply to Compute ITC Reversal: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Duty-Credit-Scrips-Value-of-Exempt-Supply-Exempt-Supply-Compute-ITC-Reversal-ITC-Reversal-ITC-AAR-taxscan.jpg "Duty Credit Scrips Should be Excluded from Value of Exempt Supply to Compute ITC Reversal: AAR [Read Order]")
![Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AARÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Purchase-made-for-Construction-shed-property-Construction-of-shed-Construction-of-Immovable-property-AAR-TAXSCAN-1.jpg "Purchase made for Construction of Shed using Prefabricated Technology Not Eligible for ITC since Categorised under Immovable Property: AARÂ [Read Order]")
Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) has held that the reimbursement of bonus by the recipient to the service provider shall be included in the value of supply and hence the same...
![Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursement-of-Bonus-Service-Provider-Value-of-Supply-GST-AAR-same-rate-of-gst-taxscan.jpg "Reimbursement of Bonus to Service Provider to be Included in Value of Supply, Same rate of GST Applies: AAR [Read Order]")
![Transfer of Goods/Equipment from SEZ/FTWZ to DTA is Not Re-Import: Customs AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Transfer-of-Goods-Equipment-from-SEZ-FTWZ-SEZ-DTA-Re-Import-Customs-AAR-taxscan.jpg "Transfer of Goods/Equipment from SEZ/FTWZ to DTA is Not Re-Import: Customs AAR [Read Order]")
DPR, PMCS Services Provided under SUDA under Article 243G and 243W are Pure Services, Exempted From GST: AAR [Read Order]
The Lucknow Authority for Advance Ruling (AAR) has held that the Detailed Project Report Service (DPR) and Project Management Consultancy services (PMCS) provided under State Urban Development Agency...
![DPR, PMCS Services Provided under SUDA under Article 243G and 243W are Pure Services, Exempted From GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/gst.jpg "DPR, PMCS Services Provided under SUDA under Article 243G and 243W are Pure Services, Exempted From GST: AAR [Read Order]")
Mixing Scent shall Change Character of Raw Unmanufactured Tobacco to Manufactured Tobacco: AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) has held that mixing scent would change the character of raw unmanufactured tobacco to manufactured tobacco. The applicant Rajiv Pandey was a...
Supply of Medicines and Other Procedures during Treatment of Inpatients Admitted to the Hospital is considered a Composite Supply: AAR [Read Order]
The Rajasthan Bench of Authority for Advance Ruling (AAR) ruled that the supply of medicines and other procedures during the treatment of inpatients admitted to hospitals is considered a composite...
