![Supply for providing Services of Highway Lighting System are Installation Services, ineligible for 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supply-Services-of-Highway-Lighting-System-Highway-Lighting-System-Installation-Services-ineligible-GST-AAR-Taxscan.jpg "Supply for providing Services of Highway Lighting System are Installation Services, ineligible for 12% GST: AAR [Read Order]")
Supply for providing Services of Highway Lighting System are Installation Services, ineligible for 12% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR), ruled that Supply for providing services for design, engineering, supply etc of Highway Lighting...
![Pallets, Crates leased by CHPL India, in Maharashtra to other GST Registrations located in India, is Lease Transaction, Taxable as Supply of Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CHPL-GST-Registrations-Transaction-Taxable-Services-AAR-TAXSCAN.jpg "Pallets, Crates leased by CHPL India, in Maharashtra to other GST Registrations located in India, is Lease Transaction, Taxable as Supply of Services: AAR [Read Order]")
![Civil Works for Construction of Rail Infrastructure for SECL Kusmunda Project is Composite Supply, attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Civil-Works-SECL-Kusmunda-Project-GST-AAR-TAXSCAN.jpg "Civil Works for Construction of Rail Infrastructure for SECL Kusmunda Project is Composite Supply, attracts 12% GST: AAR [Read Order]")
![Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/DPR-Water-Supply-Schemes-Panchayat-Municipalities-Jal-Jeevan-Mission-GST-Exemption-AAR-TAXSCAN.jpg "Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]")
![Afforestation Activity carried out by Charitable Organizations not amounts to Supply, GST Registration not required: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Activity-carried-Charitable-Organizations-GST-Registration-AAR-TAXSCAN.jpg "Afforestation Activity carried out by Charitable Organizations not amounts to Supply, GST Registration not required: AAR [Read Order]")
Pencils Sharpener along with Pencils under Brand Name Doms fall under Category of ‘Mixed Supply’: AAR [Read Order]
In the application of Dom Industries, the Gujarat Authority for Advance Ruling (AAR) has ruled that the supply of sharpeners along with pencils is covered under the category of "mixed supply”. M/s...
![Pencils Sharpener along with Pencils under Brand Name Doms fall under Category of ‘Mixed Supply’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Pencils-Sharpener-Pencils-Doms-AAR-TAXSCAN.jpg "Pencils Sharpener along with Pencils under Brand Name Doms fall under Category of ‘Mixed Supply’: AAR [Read Order]")
![12% GST applicable to Contract for Construction of new Railway siding: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Construction-Railway-siding-AAR-TAXSCAN.jpg "12% GST applicable to Contract for Construction of new Railway siding: AAR [Read Order]")
Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]
The Authority for Advance Rulings (AAR) at Karnataka has recently ruled in the application of The transfer of independent part of business pertaining to "LoanFront" app, a mobile software, qualifies...
![Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fintech-App-Transfer-of-Fintech-App-GST-AAR-taxscan.jpg "Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]")
Sub-contractor not Eligible for GST Concession Rate as Main Contractor on Shifting of Electrical Utilities: AAR [Read Order]
The West Bengal Authority for Advance Ruling has ruled that the subcontractors are not eligible for GST concession rate on shifting electrical utilities which was a part of highway construction by...
![Sub-contractor not Eligible for GST Concession Rate as Main Contractor on Shifting of Electrical Utilities: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Sub-contractor-not-Eligible-for-GST-Concession-Rate-as-Main-Contractor-on-Shifting-of-Electrical-Utilities-AAR-TAXSCAN.jpg "Sub-contractor not Eligible for GST Concession Rate as Main Contractor on Shifting of Electrical Utilities: AAR [Read Order]")
![GST applicable on Food Service provided in the Factory Canteen: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Food-Service-Factory-Canteen-AAR-taxscan.jpg "GST applicable on Food Service provided in the Factory Canteen: AAR [Read Order]")