ITC Claim Eligible on WCS taken for Structure on which Machineries are Fixed to Earth by Foundation and Services taken for Setting Up Plant: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) recently ruled that the Input Tax Credit (ITC) Claim on Works Contract Service taken for Structure on...
![No ITC available on Structure/Shed Erected on side of Sand Mill and Spray Dryer and on the Structure/Shed/Roof: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITC-ITC-on-Structure-ITC-on-structure-erected-in-left-side-if-sand-mill-and-spray-dryer-ITC-on-structure-erected-Structure-shed-roof-AAR-taxscan.jpg "No ITC available on Structure/Shed Erected on side of Sand Mill and Spray Dryer and on the Structure/Shed/Roof: AAR [Read Order]")
![GST Exemption not allowable to Warehousing Service Provided to Cotton Corporation India: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Exemption-not-allowable-to-Warehousing-Service-Provided-Cotton-Corporation-India-AAR-TAXSCAN.jpg "GST Exemption not allowable to Warehousing Service Provided to Cotton Corporation India: AAR [Read Order]")
Sale of LPG, Collection of Take or Pay Charges for not Lifting Minimum Assured Quantity and Rental Charges for Supplier Gas System Installed at Customer Premises not Composite Supply: AAR
The Telangana Authority for Advance Ruling (AAR) ruled that the sale of Liquefied Petroleum Gas (LPG), collection of take or pay charges for not lifting minimum assured quantity and rental charges...
![18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/18-GST-payable-on-Unburnt-or-Half-Burnt-Coal-and-Dust-AAR-TAXSCAN.jpg "18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]")
Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]
The Telangana Authority for Advance Ruling (AAR), ruled that the place of supply of services provided by a sub-contractor is the location of the contractor in the case of construction of immovable...
![Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Place-of-supply-of-services-provided-by-a-sub-contractor-is-Location-of-contractor-for-Construction-of-Immovable-property-Outside-India-GST-applicable-AAR-TAXSCAN.jpg "Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]")
![5% GST applicable on Job Work of Manufacturing Chocolates: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-applicable-on-Job-Work-of-Manufacturing-Chocolates-AAR-GST-Manufacturing-Chocolates-Job-Work-of-Manufacturing-Chocolates-Taxscan.jpg "5% GST applicable on Job Work of Manufacturing Chocolates: AAR [Read Order]")
![AAR of One State Cannot Give Ruling on GST Liability Arising in a Different State: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/AAR-of-One-State-Cannot-Give-Ruling-on-GST-Liability-Arising-in-a-Different-State-AAR-TAXSCAN.jpg "AAR of One State Cannot Give Ruling on GST Liability Arising in a Different State: AAR [Read Order]")
EPC Contract for Power Distribution and Transmission Company falls under Services to “Government Entity”, attracts 18% GST: AAR [Read Order]
The Telangana Authority for Advance Ruling (AAR), ruled that the EPC (Engineering, Procurement, and Construction) contract for power distribution and transmission company falls under services to...
![EPC Contract for Power Distribution and Transmission Company falls under Services to “Government Entity”, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/EPC-Contract-for-Power-Distribution-and-Transmission-Company-EPC-Contract-for-Power-Distribution-EPC-Contract-EPC-Services-Government-Entity-GST-AAR-taxscan.jpg "EPC Contract for Power Distribution and Transmission Company falls under Services to “Government Entity”, attracts 18% GST: AAR [Read Order]")
![18% GST Applicable on Electrical Works Contract done to Government Corporations: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Electrical-Works-Contract-Government-Corporations-AAR-Taxscan.jpg "18% GST Applicable on Electrical Works Contract done to Government Corporations: AAR [Read Order]")