![No GST Registration Needed for Co-Owner in AoP until the Turnover Reached the Threshold Limit: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Co-Owner-GST-Registration-Taxscan.jpg "No GST Registration Needed for Co-Owner in AoP until the Turnover Reached the Threshold Limit: AAR [Read Order]")
No GST Registration Needed for Co-Owner in AoP until the Turnover Reached the Threshold Limit: AAR [Read Order]
The Authority of Advance Ruling in West Bengal has ruled that, GST Registration is not needed for Co-Owner in Association of Persons ( AoP ) until the...
![No GST on Collecting Exam Fee from Students and Remitting same to that Particular University: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Pure-Agent-GST-Taxscan.jpg "No GST on Collecting Exam Fee from Students and Remitting same to that Particular University: AAR [Read Order]")
![No TDS liability on Co-operative Society under GST from payment made to it by Vendors for Providing Taxable Goods: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Karnataka-Co-Operative-Milk-Producers-Federation-Taxscan.jpg "No TDS liability on Co-operative Society under GST from payment made to it by Vendors for Providing Taxable Goods: AAR [Read Order]")
![No GST on Profit Sharing Agreement between Star Health and Shareholders: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Star-Health-Insurance-GST-AAR-Taxscan.jpg "No GST on Profit Sharing Agreement between Star Health and Shareholders: AAR [Read Order]")
![Dalochar classifiable under Tariff head 2619 00 90 is leviable to 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Dalochar-GST-AAR-Taxscan.jpg "Dalochar classifiable under Tariff head 2619 00 90 is leviable to 18% GST: AAR [Read Order]")
Supply of UPS System along with its Installation, Testing and Commissioning to constitute Composite Supply: AAR [Read Order]
The Maharashtra Authority of Advance Rulings ( AAR ) in an application filed by Vertiv Energy Pvt Ltd held that supply of UPS systems along with the provision of services of its installation, testing...
![Supply of UPS System along with its Installation, Testing and Commissioning to constitute Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/UPS-Depreciation-Taxscan.jpg "Supply of UPS System along with its Installation, Testing and Commissioning to constitute Composite Supply: AAR [Read Order]")
![Artificial Body Parts / Devices implanted by Surgical Procedure exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Artificial-Body-Parts-Baby-Memorial-Hospital-Taxscan.jpg "Artificial Body Parts / Devices implanted by Surgical Procedure exempt from GST: AAR [Read Order]")
Recovery of 50% of Parental Health Insurance Premium from Employees does not Amount to Supply: AAR Maharashtra [Read Order]
The Maharashtra bench of the Authority for Advance Ruling ( AAR ) in an application filed by Jotun India Pvt. Ltd. held that the recovery of 50% of the Parental Health Insurance Premium from employees...
![Recovery of 50% of Parental Health Insurance Premium from Employees does not Amount to Supply: AAR Maharashtra [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Health-Insurance-GST-Taxscan.jpg "Recovery of 50% of Parental Health Insurance Premium from Employees does not Amount to Supply: AAR Maharashtra [Read Order]")
Amount Pooled by Clubs to Meet Expenses other than Administrative Expenses liable to GST: AAR [Read Order]
The Maharashtra Bench of the Authority of Advance Ruling ( AAR ) in an application filed by Rotary Club of Mumbai Western Elite held that only membership fees received from members of the club shall...
![Amount Pooled by Clubs to Meet Expenses other than Administrative Expenses liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Administrative-Expenses-Taxscan.jpg "Amount Pooled by Clubs to Meet Expenses other than Administrative Expenses liable to GST: AAR [Read Order]")
GST not applicable on Adoption Fees received from Adoptive Parents by Trust under Adoption Law: AAR Maharashtra [Read Order]
The Authority of Advance Ruling in Maharashtra has ruled that, Goods and Services Tax ( GST ) is exempted on Adoption Fees received from Adoptive parents by Trust under Adoption Law. The AAR was...
![GST not applicable on Adoption Fees received from Adoptive Parents by Trust under Adoption Law: AAR Maharashtra [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/Adoption-GST-Taxscan.jpg "GST not applicable on Adoption Fees received from Adoptive Parents by Trust under Adoption Law: AAR Maharashtra [Read Order]")
No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]
The Authority of Advance Ruling in Tamil Nadu has ruled that, the input tax credit ( ITC ) is not available on the input services used exclusively for providing exempt services of health services to...
![No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/10/Input-Tax-Credit-Royalcare-Speciality-Hospital-Taxscan.jpg "No Input Tax Credit on Services used Exclusively for Providing Exempted Services: AAR Tamil Nadu [Read Order]")
GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]
The Chennai Bench of Authority of Advance Rulings ( AAR ) in an application filed by M/s Chennai port Trust held that interest, late fee and penalty due to delayed payment of consideration received...
![GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/08/Surcharge-GST-Taxscan.jpg "GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]")