Applicant not the supplier: AAR rejects application on ITC admissibility [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has rejected the application on the admissibility of the Input Tax Credit (ITC) as the applicant was...
![No GST applicable on Amount Recovered from Employees for Canteen and Transportation Facilities: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Employees-GST-Amount-Recovered-from-Employees-Canteen-Transportation-Facilities-AAR-taxscan.jpg "No GST applicable on Amount Recovered from Employees for Canteen and Transportation Facilities: AAR [Read Order]")
![Liquidated damages collected from Chettinad logistics for non-performing acts attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Liquidated-damages-Chettinad-logistics-GST-AAR-taxscan.jpg "Liquidated damages collected from Chettinad logistics for non-performing acts attracts 18% GST: AAR [Read Order]")
![Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Area-Electricity-Charges-Electricity-Charges-Electricity-Residents-of-Apartment-Residents-Apartment-GST-AAR-Taxscan.jpg "Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]")
Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR), ruled that the Taxpayer cannot claim Input Tax Credit (ITC) while paying Output Tax on making Purchases under Section 17(5) of the Central Goods and...
![Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Taxpayer-ITC-Output-Tax-CGST-AAR-TAXSCAN.jpg "Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]")
Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), ruled that the Amount of Surety Bond forfeited/encashed from outgoing contractual employee attracts nil GST. The applicant, Rites Limited, is a...
![Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Surety-Bond-Amount-Contractual-employee-GST-AAR-Employee-taxscan.jpg "Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]")
No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), ruled that there is no GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting Profit and Loss (P&L) Account. The...
![No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Creditors-Balance-Unclaimed-Written-Off-Profit-and-Loss-Account-AAR-taxscan.jpg "No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]")
![No GST on Amount collected from Employees for providing New ID Cards: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Amount-collected-from-Employees-Employees-New-ID-Cards-ID-Cards-AAR-taxscan.jpg "No GST on Amount collected from Employees for providing New ID Cards: AAR [Read Order]")
![GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Notice-Pay-Recovery-Outgoing-Employee-Employee-AAR-Taxscan.jpg "GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR [Read Order]")
GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]
The Haryana Authority for Advance Ruling ( AAR ) ruled that the Goods and Services Tax ( GST ) Rate is applicable on the lease of pre-owned motor vehicles as per the notification of the Central Tax...
![GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Rate-GST-Lease-Pre-owned-Motor-Vehicles-Motor-Vehicles-Central-Tax-rate-Notification-AAR-Taxscan.jpg "GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]")
