![GST: ITC can’t be availed on Expenses for Construction of Commercial Complex for Leasing, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-Input-Tax-Credit-ITC-expenses-Construction-leasing-AAR-taxscan.jpeg "GST: ITC can’t be availed on Expenses for Construction of Commercial Complex for Leasing, rules AAR [Read Order]")
GST: ITC can’t be availed on Expenses for Construction of Commercial Complex for Leasing, rules AAR [Read Order]
The Uttar Pradesh Authority of Advance Ruling has ruled that Input Tax Credit (ITC) cannot be availed on expenses for construction of commercial...
![GST payable on Online Database, Online Books, Newspapers, Directories & Non-Educational Journals: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-online-database-online-books-newspapers-directories-non-educational-journal-AAR-taxscan.jpg "GST payable on Online Database, Online Books, Newspapers, Directories & Non-Educational Journals: AAR [Read Order]")
![GST payable on Education Content used by Healthcare Professionals or Students to fulfil mandatory demand by their Professional Body or Institute: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-Education-healthcare-professionals-l-mandatory-demand-professional-body-institute-AAR-taxscan.jpg "GST payable on Education Content used by Healthcare Professionals or Students to fulfil mandatory demand by their Professional Body or Institute: AAR [Read Order]")
![Provision related to Income Tax Authority of Advance Ruling to be applicable from Sept. 2021: CBDT [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/09/Income-Tax-Authority-Advance-Ruling-CBDT-taxscan.jpg "Provision related to Income Tax Authority of Advance Ruling to be applicable from Sept. 2021: CBDT [Read Notification]")
Renting of E-Bikes and Bicycles without Operator can be taxed at Rate of 5% and 12% respectively: AAAR [Read Order]
The Karnataka Appellate Authority of Advance Ruling (AAAR) while setting aside the Advance Ruling of the lower authority ruled that the renting of e-bikes and bicycles without operator can be taxed...
![Renting of E-Bikes and Bicycles without Operator can be taxed at Rate of 5% and 12% respectively: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/e-bikes-bicycles-without-operator-AAAR-taxscan.jpg "Renting of E-Bikes and Bicycles without Operator can be taxed at Rate of 5% and 12% respectively: AAAR [Read Order]")
![Tamil Nadu AAR ruling on Classification of Tank and Tank Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Tank-AAR-Taxscan.jpg "Tamil Nadu AAR ruling on Classification of Tank and Tank Parts [Read Order]")
![18% applicable on GST on Depository Contribution Works: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Depository-Contribution-Works-AAR-Taxscan.jpg "18% applicable on GST on Depository Contribution Works: AAR [Read Order]")
No ITC can be claimed for GST Paid on Input Service used for Construction of Commercial Property: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) ruled that the Input Tax Credit (ITC) cannot be claimed for the Goods and Service Tax (GST) paid on input and input services used for the construction...
![No ITC can be claimed for GST Paid on Input Service used for Construction of Commercial Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/commercial-property-ITC-AAR-Input-Service-GST-Taxscan.jpeg "No ITC can be claimed for GST Paid on Input Service used for Construction of Commercial Property: AAR [Read Order]")
If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that the sale of the assets of the applicant by an NCLT appointed liquidator is a supply of goods by the liquidator, who is required to take...
![If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Liquidator-NCLT-Liability-Ceases-AAR-Taxscan.jpg "If Liquidator appointed by NCLT is already Registered as a distinct person it should continue to remain Registered till Liability Ceases: AAR [Read Order]")
Charitable Trust providing Legal, Medical, Psychological and Financial support doesn’t amount to ‘Supply’ of Service, No GST applicable: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that a charitable trust providing legal, medical, psychological and financial support to the women and their children surviving violence and...
![Charitable Trust providing Legal, Medical, Psychological and Financial support doesn’t amount to ‘Supply’ of Service, No GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/charitable-trust-AAR-medical-financial-support-GST-Taxscan.jpg "Charitable Trust providing Legal, Medical, Psychological and Financial support doesn’t amount to ‘Supply’ of Service, No GST applicable: AAR [Read Order]")
Supply of Service to BCCL in terms of MARC is not Import of Service, No GST on Reverse Charge basis: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that Supply of service to Bharat Coking Coal Ltd. (BCCL) in terms of the Maintenance and Repair Contract (MARC) is not an import of service. The...
![Supply of Service to BCCL in terms of MARC is not Import of Service, No GST on Reverse Charge basis: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Supply-Service-BCCL-MARC-GST-AAR-Taxscan.jpeg "Supply of Service to BCCL in terms of MARC is not Import of Service, No GST on Reverse Charge basis: AAR [Read Order]")