Annual GST Digest: AAR & AAAR Rulings 2024 [Part I]
This Annual round-up analytically summarizes the key Indirect Tax-Goods and Services Tax rulings of the Authority for Advance Rulings ( AAR ) and...
![“Cab Services” by Rapido liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GST-goods-and-services-tax-CGST-Act-Cab-Services-Rapido-Ride-Monitoring-Fee-ride-hailing-platform-TAXSCAN.jpg "“Cab Services” by Rapido liable to GST: AAR [Read Order]")
![“EDF Thrusters with Battery Pack for Jet Suit classifiable as ‘Fan Others’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/EDF-AAR-Karnataka-Authority-for-Advance-Rulings-Authority-for-Advance-Rulings-EDF-Thrusters-taxscan.jpg "“EDF Thrusters with Battery Pack for Jet Suit classifiable as ‘Fan Others’: AAR [Read Order]")
![Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Karnataka-AAR-AAR-AllMS-Not-covered-under-GST-AllMS-GST-All-India-Institute-of-Medical-Sciences-Tax-news-Taxscan.jpg "Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]")
![Thermal-based Fogging Machine attracts 18% GST : AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Thermal-Fogging-Machine-GST-AAR-TAXSCAN.jpg "Thermal-based Fogging Machine attracts 18% GST : AAR [Read Order]")
18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]
The Chhattisgarh Bench of the Authority for Advance Rulings (AAR) has recently ruled that 18% Goods and Services Tax rate applicable to 75 Inch Interactive Flat Panel Screens used for Data Processing...
![18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-applicable-Flat-Panel-Screens-Data-Processing-Purposes-AAR-TAXSCAN.jpg "18% GST applicable on 75 Inch Interactive Flat Panel Screens used for Data Processing Purposes, attracts 28% if other functions exist: AAR [Read Order]")
GST: 'E-Rikshaw' Supplied without Battery classifiable as 'Electrically Operated Motor Vehicle', rules AAR [Read Order]
The West Bengal bench of the Authority for Advance Rulings (AAR) has held that a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also...
![GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/E-Rikshaw-Electrical-Motor-Vehicle-AAR-taxscan.jpeg "GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]")
![GST at Nil Rate Applicable on Lab Manuals Prescribed by Education Boards: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Nil-Rate-Lab-Manuals-Education-Boards-AAR-taxscan.jpg "GST at Nil Rate Applicable on Lab Manuals Prescribed by Education Boards: AAR [Read Order]")
18% GST applicable on Fans used in Poultry House for the purpose of Air Circulation: AAR [Read Order]
The Authority for Advance Rulings (AAR) Gujarat bench has held that 18% GST is applicable on theFans used in Poultry House for the purpose of Air circulation. The applicant, M/s. Star Enterprise,...
![18% GST applicable on Fans used in Poultry House for the purpose of Air Circulation: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-Poultry-House-Air-circulation-AAR-taxscan.jpg "18% GST applicable on Fans used in Poultry House for the purpose of Air Circulation: AAR [Read Order]")