AAR and AAAR Weekly Round-up
This weekly summary analyses the stories related to the Goods and Services Tax, Authority for Advance Ruling (AAR), and Appellate Authority for...
![Absence of GSTAT: Orissa HC stays Penalty and Interest Demand by GST Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GSTAT-Absence-of-GSTAT-Orissa-High-Court-Penalty-Interest-Demand-Interest-GST-Authorities-GST-taxscan.jpg "Absence of GSTAT: Orissa HC stays Penalty and Interest Demand by GST Authorities [Read Order]")
![Outgoing CHS member to pay GST on Voluntary Contribution: Maharashtra AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CHS-pay-GST-Voluntary-Contribution-Maharashtra-AAAR-TAXSCAN.jpg "Outgoing CHS member to pay GST on Voluntary Contribution: Maharashtra AAAR [Read Order]")
![MoHUA not exempted from GST on sale of commercial built-uparea: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/MoHUA-GST-built-uparea-AAAR-TAXSCAN.jpg "MoHUA not exempted from GST on sale of commercial built-uparea: AAAR [Read Order]")
Classification of Goods shall not alter on account of supply to Railways: AAAR confirms Roof Mounted Air-Conditioning unit classified under HSN Heading 8415 [Read Order]
The Punjab Appellate Authority for Advance Ruling (AAAR) while confirming the roof mounted air-conditioning unit classified under HSN Heading 8415 ruled that classification of goods should not alter...
![Classification of Goods shall not alter on account of supply to Railways: AAAR confirms Roof Mounted Air-Conditioning unit classified under HSN Heading 8415 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Classification-of-Goods-Railways-AAAR-Roof-Mounted-Air-Conditioning-HSN-TAXSCAN.jpg "Classification of Goods shall not alter on account of supply to Railways: AAAR confirms Roof Mounted Air-Conditioning unit classified under HSN Heading 8415 [Read Order]")
Composite Supply covers 'Setting up of Network' : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]
According to a decision made by the Maharashtra Appellate Authority for Advance Ruling (MAAAR), the delivery made in accordance with the contract from 1.4.2019 to 12.2021 is considered to fall under...
![Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Supply-Setting-up-of-Network-AAAR-GST-Services-BSNL-TAXSCAN.jpg "Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]")
![No reason to invoke Article 226: Calcutta HC dismisses WP against GST AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Article-226-Calcutta-HC-WP-GST-AAAR-TAXSCAN.jpg "No reason to invoke Article 226: Calcutta HC dismisses WP against GST AAAR [Read Order]")
No GST payable under RCM on Procurement of Renting of Immovable Property Services from SEZs: AAAR [Read Order]
The Appellate Authority for Advance Ruling (AAAR) has ruled that Goods and Service Tax shall not be payable under Reverse Charge Mechanism on procurement of renting of immovable property services...
![No GST payable under RCM on Procurement of Renting of Immovable Property Services from SEZs: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-RCM-Renting-Immovable-Property-SEZs-AAA-TAXSCAN.jpg "No GST payable under RCM on Procurement of Renting of Immovable Property Services from SEZs: AAAR [Read Order]")