GSTN issues Advisory related to ‘Other Territory’ GST Registration Applications
The Goods and Services Tax Network ( GSTN ) issued an advisory on November 7, 2024, regarding the registration applications for applicants selecting...
![Maharashtra Jeevan Authority is Service Receiver u/s 2(93) of CGST Act for Grant Amounts Received and later Paid to Technical Consultant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-Authority-for-Advance-Ruling-Maharashtra-Jeevan-Authority-Section-293-of-CGST-Act-CGST-Taxscan.jpg "Maharashtra Jeevan Authority is Service Receiver u/s 2(93) of CGST Act for Grant Amounts Received and later Paid to Technical Consultant: AAR [Read Order]")
![Nil GST for work Allotted by Maharashtra Jeevan Pradhikaran as part of Jal Jeevan Mission: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-AAR-AAR-Maharashtra-Jeevan-Pradhikaran-Jal-Jeevan-Mission-TAXSCAN.jpg "Nil GST for work Allotted by Maharashtra Jeevan Pradhikaran as part of Jal Jeevan Mission: AAR [Read Order]")
![CBIC issues Corrigendum to GST RCM Notification on Renting Immovable Property [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-RCM-GST-RCM-Notification-reverse-charge-mechanism-GST-on-property-TAXSCAN.jpg "CBIC issues Corrigendum to GST RCM Notification on Renting Immovable Property [Read Notification]")
![CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-CBIC-Issues-Clarification-on-ITC-Section165-of-GST-Act-Section-166-of-GST-Ac-ITC-under-section-165-taxscan-1.jpg "CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]")
5% GST payable w/o ITC on Accommodation Service provided by Club for less than Rs. 7500/-, 18% leviable on higher rent with ITC: AAR [Read Order]
In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) has ruled that a 5% GST is payable without input tax credit ( ITC ) on accommodation services provided by clubs...
![5% GST payable w/o ITC on Accommodation Service provided by Club for less than Rs. 7500/-, 18% leviable on higher rent with ITC: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-input-tax-credit-AAR-AAR-West-Bengal-TAXSCAN.jpeg "5% GST payable w/o ITC on Accommodation Service provided by Club for less than Rs. 7500/-, 18% leviable on higher rent with ITC: AAR [Read Order]")
18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]
In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) held that 18% GST should be levied on catering services along with renting of premises for more than Rs. 7500. ...
![18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-West-Bengal-Authority-for-Advance-Ruling-18-GST-Catering-Service-GST-on-Catering-Service-Renting-of-Premises-Taxscan.jpg "18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]")
Baby Carrier with Hip Seat attracts 5% GST on Sale below ₹1000 per piece and 12% on Sales above ₹1000: AAR [Read Order]
The West Bengal Authority For Advance Ruling (AAR) recently ruled that the supply of baby carriers with hip seat priced below Rs.1000/- per piece would attract a Goods and Services Tax (GST) of 5%...
Fees Paid to Foreign Affiliates For Management Services and Trademark Licensing Not Includable in Imported Goods Valuation: CESTAT [Read Order]
Recently in a ruling, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that fees paid to foreign affiliates for management services and trademark licensing are not to be...
![Fees Paid to Foreign Affiliates For Management Services and Trademark Licensing Not Includable in Imported Goods Valuation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Fees-Paid-to-Foreign-Affiliates-Fees-For-Management-Services-Fees-for-Trademark-Licensing-Imported-Goods-Valuation-taxscan.jpg "Fees Paid to Foreign Affiliates For Management Services and Trademark Licensing Not Includable in Imported Goods Valuation: CESTAT [Read Order]")
Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) recently ruled that Interest Charges levied by a financing bank against loan availed by the Applicant can be treated as an ‘Inward Supply’ while...
![Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-AAR-West-Bengal-AAR-GST-Threshold-Limit-TAXSCAN.jpg "Interest Charges to be Treated as Inward Supply for Calculating 80% Threshold Limit under GST: AAR [Read Order]")
Health Insurance Services to Tamil Nadu State Govt Exempt from GST; Reinsurance Exempt if Received from Foreign Reinsurers: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling ( AAR ) has clarified that health insurance services provided by United India Insurance Company Limited to the Tamil Nadu State Government ( TNSG ) are...
![Health Insurance Services to Tamil Nadu State Govt Exempt from GST; Reinsurance Exempt if Received from Foreign Reinsurers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-AAR-Tamil-Nadu-Tamil-Nadu-State-Government-Health-Insurance-Services-TAXSCAN.jpg "Health Insurance Services to Tamil Nadu State Govt Exempt from GST; Reinsurance Exempt if Received from Foreign Reinsurers: AAR [Read Order]")