![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than...
![Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transaction-transfer-of-business-registration-Supply-of-Services-AAR-Taxscan.jpg "Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]")
![Vaccines supplied, across Counter through Separate Chemist Shop owned by Hospital attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Vaccines-Vaccines-supplied-Counter-Chemist-Shop-Hospital-GST-AAR-taxscan.jpg "Vaccines supplied, across Counter through Separate Chemist Shop owned by Hospital attracts GST: AAR [Read Order]")
![18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-applicable-GST-Commercial-Production-Hand-Sanitizers-AAR-Sanitizers-Taxscan.jpg "18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]")
![12 % GST not available to Supply Construction Lines and Open Lines undertaken to Indian Railways: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Supply-Construction-Lines-Construction-Open-Lines-Indian-Railways-Railways-AAR-taxscan.jpg "12 % GST not available to Supply Construction Lines and Open Lines undertaken to Indian Railways: AAR [Read Order]")
![Glaze Gels attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Glaze-Gels-GST-AAR-taxscan.jpg "Glaze Gels attract 18% GST: AAR [Read Order]")
Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]
The Karnataka Authority for Advance Ruling ( AAR ) has denied the GST concession as the service of supply of test bunch equipment was not an ingredient in building aircraft. In the instant case...
![Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-of-Supply-Service-Test-Bunch-Equipment-Ingredient-to-Build-Aircraft-Ingredient-Aircraft-GST-Concession-AAR-GST-taxscan.jpg "Service of Supply of Test Bunch Equipment not amount to Ingredient to Build Aircraft: AAR denies GST Concession [Read Order]")
![Marine Engine and its Spare Parts for Fishing Vessels attract 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Marine-Engine-Spare-Parts-Fishing-Vessels-GST-AAR-Taxscan.jpg "Marine Engine and its Spare Parts for Fishing Vessels attract 5% GST: AAR [Read Order]")
Taxpayers having Turnover up to Rs 5 crore shall mention 4-digit HSN codes in GSTR-1 from 1st November: GST Portal
In a significant move, the Goods and Services Tax (GST) portal has asked taxpayers with up to Rs 5 crore turnover to report 4-digit HSN codes in their GSTR-1 from 1st November 2022. As per...
GST Enforcement Action can be Initiated by Either Central or State Officers: GST Council Clarifies [Read Circular]
The GST Council, while clarifying that both the State and Central Authorities can initiate enforcement action, also stated that the authority regarding action consequential to the issuance of Show...
![GST Enforcement Action can be Initiated by Either Central or State Officers: GST Council Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/10/GST-Enforcement-GST-Council-TAXSCAN.jpg "GST Enforcement Action can be Initiated by Either Central or State Officers: GST Council Clarifies [Read Circular]")
CBIC Rescinds Notification Extending Due Date for Filing of Application for GST Refund u/s 55 by Notified Agencies [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has rescinded the notification extending the due date for filing of the application for GST Refund under section 55 by notified agencies. A...
![CBIC Rescinds Notification Extending Due Date for Filing of Application for GST Refund u/s 55 by Notified Agencies [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/09/CBIC-Notification-Refund-Agencies-taxscan.jpeg "CBIC Rescinds Notification Extending Due Date for Filing of Application for GST Refund u/s 55 by Notified Agencies [Read Notification]")
![No GST Exemption for Solid Waste Management service to Govt Authority: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Solid-Waste-Management-service-Governmental-Authority-Government-Entity-AAR-taxscan.jpg "No GST Exemption for Solid Waste Management service to Govt Authority: AAR [Read Order]")