Complete Case Digest of Maharashtra AAR (Part 3)
The Maharashtra GST AAR refers to the Advance Ruling Authority (AAR) for the state of Maharashtra under India's Goods and Services Tax (GST) regime....
![Boiled Supari is classifiable as Arecanuts under Customs Tariff Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Boiled-Supari-Arecanuts-Customs-Tariff-Act-Delhi-High-Court-Customs-Tariff-Txascan-.jpg "Boiled Supari is classifiable as Arecanuts under Customs Tariff Act: Delhi HC [Read Order]")
![APIIC liable to Pay GST on Interest received on Annual installments: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/APIIC-Pay-GST-Interest-received-Annual-installments-AAR-TAXSCAN.jpg "APIIC liable to Pay GST on Interest received on Annual installments: AAR [Read Order]")
![Forest Permit Fee attracts 18% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Forest-Permit-Fee-GST-AAR-Authority-for-Advance-Ruling-taxscan.jpg "Forest Permit Fee attracts 18% GST: AAAR [Read Order]")
Sub –Contractor Activities of Shifting Electrical utilities for Construction of NH 34 Project cannot regard as Composite Supply of Work: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) recently held that sub -contractor activities of shifting electrical utilities for construction of NH 34 project cannot be regarded as composite...
Sale of Biomass Power Plant of a Corporate Debtor as a going concern is Supply of Goods and liable to GST: AAR [Read Order]
The Chhattisgarh Authority of Advance Ruling ruled that the sale of Biomass Power Plant as a going concern is supply of goods and is liable to Goods and Services Tax (GST). The applicant, M/s...
![Sale of Biomass Power Plant of a Corporate Debtor as a going concern is Supply of Goods and liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Biomass-Power-Plant-Corporate-Debtor-GST-AAR-TAXSCAN.jpg "Sale of Biomass Power Plant of a Corporate Debtor as a going concern is Supply of Goods and liable to GST: AAR [Read Order]")
![Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Services-Job-works-goods-Registered-person-GST-AAR-Taxscan.jpg "Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]")
GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]
The Chattisgarh Bench of Authority of Advance Ruling (AAR) has recently ruled that nil liability of gst from compensation cess is not applicable to coal rejects supplied by power plants. The...
![GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Exemption-Cess-Coal-Rejects-Power-Plant-AAR-TAXSCAN.jpg "GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]")
No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]
The Authority of Advance Ruling at Chhattisgarh has recently ruled that no Input Tax Credit (ITC) can be claimed on Goods and Services Tax (GST) paid for goods, services, operation and maintenance...
![No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITC-GST-Goods-Services-Maintenance-Services-Pipeline-AAR-TAXSCAN.jpg "No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]")
![18% GST payable on Construction Work Contract Services to UP Jal Nigam: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-payable-Construction-Work-Contract-Services-UP-Jal-Nigam-AAR-TAXSCAN.jpg "18% GST payable on Construction Work Contract Services to UP Jal Nigam: AAR [Read Order]")