![Landfill-pit isn’t ‘plant and machinery’ but a ‘civil-structure’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-plant-machinery-civil-structure-Taxscan.jpg "Landfill-pit isn’t ‘plant and machinery’ but a ‘civil-structure’: AAR [Read Order]")
Landfill-pit isn’t ‘plant and machinery’ but a ‘civil-structure’: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that landfill-pit is not a ‘plant and machinery’ but a ‘civil-structure’. The applicant is...
![Maintenance Activity laid out from the Fund collected for providing facility to the society attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-AAR-maintenance-activity-Taxscan.jpg "Maintenance Activity laid out from the Fund collected for providing facility to the society attracts GST: AAR [Read Order]")
![Amount utilized for maintenance service alone is liable for GST and not refundable deposit portion: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-AAR-maintenance-services-Taxscan.jpg "Amount utilized for maintenance service alone is liable for GST and not refundable deposit portion: AAR [Read Order]")
![Make vibrant system of Advance Ruling to reduce litigation: Supreme Court recommends changes to current system [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/Supreme-Court-Advance-Ruling-Taxscan.jpeg "Make vibrant system of Advance Ruling to reduce litigation: Supreme Court recommends changes to current system [Read Judgment]")
12% GST chargeable on Biofertilizers namely ‘Rhyzomyx’ and ‘Rhyzomyco’: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that 12% GST is chargeable on ‘Rhyzomyx’ and ‘Rhyzomyco’. The applicant, M/s. Novozymes South Asia Pvt. Ltd. is engaged in the manufacture and...
![12% GST chargeable on Biofertilizers namely ‘Rhyzomyx’ and ‘Rhyzomyco’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-Gujarat-AAR-GST-Rhyzomyx-Rhyzomyco-Taxscan.jpg "12% GST chargeable on Biofertilizers namely ‘Rhyzomyx’ and ‘Rhyzomyco’: AAR [Read Order]")
Fly Ash Bricks and Fly Ash Blocks liable to taxed at the rate of 18% and 5% respectively: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that Fly Ash Bricks and Fly Ash Blocks are liable to be taxed at the rate of 18% and 5% respectively. The applicant M/s. Dipak Kumar Ramjibhai...
![Fly Ash Bricks and Fly Ash Blocks liable to taxed at the rate of 18% and 5% respectively: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-Fly-Ash-Bricks-Fly-Ash-Blocks-GST-Taxscan.jpg "Fly Ash Bricks and Fly Ash Blocks liable to taxed at the rate of 18% and 5% respectively: AAR [Read Order]")
![12% GST chargeable on Sprayer Pumps and Stoves: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-GST-Sprayer-pumps-Stoves-Taxscan.jpg "12% GST chargeable on Sprayer Pumps and Stoves: AAR [Read Order]")
18% GST on bodybuilding by fabrication and 28% GST on processes carried out on chassis of motor vehicle: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable to bodybuilding by fabrication and 28% GST on processes carried out on chassis of a motor vehicle. The Applicant,...
![18% GST on bodybuilding by fabrication and 28% GST on processes carried out on chassis of motor vehicle: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-GST-bodybuilding-fabrication-Taxscan.jpg "18% GST on bodybuilding by fabrication and 28% GST on processes carried out on chassis of motor vehicle: AAR [Read Order]")
No GST Exemption on Naturopathy Centers offering Physical, Psychological & Spiritual Health overhaul with the help of Power of Nature: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that No GST exemption is applicable to Naturopathy Centers offering physical, psychological & spiritual health overhaul with the help of the...
![No GST Exemption on Naturopathy Centers offering Physical, Psychological & Spiritual Health overhaul with the help of Power of Nature: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-GST-Naturopathy-Centers-Taxscan.jpg "No GST Exemption on Naturopathy Centers offering Physical, Psychological & Spiritual Health overhaul with the help of Power of Nature: AAR [Read Order]")
Patrator liable to take GST Registration and pay GST on Supply of Goods and Services: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that M/s Patrator liable to take GST registration and pay GST on supply of goods and services. The Applicant, M/s. Patrator is not having GSTIN...
![Patrator liable to take GST Registration and pay GST on Supply of Goods and Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-GST-registration-Taxscan.jpg "Patrator liable to take GST Registration and pay GST on Supply of Goods and Services: AAR [Read Order]")
Builder required to Deduct one-third Value of Land or Undivided Shares from the total value charged for the subject Supply: AAR
The Gujarat Authority of Advance Ruling (AAR) ruled that the builder is required to deduct one-third value of land or undivided shares from the total value charged for the subject supply. The...
