![GST: Change in Constitution of the Business is Essential to constitute going concern u/s 18, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-constitution-business-AAR-taxscan.jpeg "GST: Change in Constitution of the Business is Essential to constitute going concern u/s 18, rules AAR [Read Order]")
GST: Change in Constitution of the Business is Essential to constitute 'going concern' u/s 18, rules AAR [Read Order]
The Maharashtra Authority of Advance Ruling ( AAR ) has held that change in the constitution is essential to constitute going concern u/s 18 of...
![GST: Incentives Received for Market Services within India cannot be Considered as Trade Discount nor Export Service, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Incentives-Market-Services-India-Trade-Discount-Export-Service-AAR-Taxscan.jpg "GST: Incentives Received for Market Services within India cannot be Considered as Trade Discount nor Export Service, rules AAR [Read Order]")
![GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-Employer-Free-Bus-Transportation-Employees-AAR-taxscan.jpg "GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]")
![Equated Yearly Installment and Interest on Delayed Payment is Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Equated-Yearly-Installment-Interest-Delayed-Payment-Liable-GST-AAR-Taxscan.jpg "Equated Yearly Installment and Interest on Delayed Payment is Liable to GST: AAR [Read Order]")
![Design and Development of Patterns used for Manufacturing of Camshafts is a Supply of Service: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Design-Development-Patterns-Manufacturing-Camshafts-Supply-of-Service-AAR-Taxscan.jpeg "Design and Development of Patterns used for Manufacturing of Camshafts is a Supply of Service: AAR [Read Order]")
CBIC notifies Power of Addl/Joint Commissioner to pass Order on Notices issued by DGGSTI [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification to vest Power to Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in...
![CBIC notifies Power of Addl/Joint Commissioner to pass Order on Notices issued by DGGSTI [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/03/CBIC-Commissioner-Notices-DGGSTI-TAXSCAN.jpg "CBIC notifies Power of Addl/Joint Commissioner to pass Order on Notices issued by DGGSTI [Read Notification]")
5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Outboard motors of marine engines and its spare parts supplied for fishing vessels. The applicant, Sea Men...
![5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Outboard-Motors-Marine-Engine-Spare-Parts-Fishing-Vessel-AAR-Taxscan.jpeg "5% GST payable on Outboard Motors of Marine Engine and its Spare Parts supplied for Fishing Vessel: AAR [Read Order]")
No GST on Services rendered towards Handling of Dhothies & Sarees, School Uniforms from Co-op Societies to PDS: AAR [Read Order]
The Tamil Nadu Authority of Advance Ruling (AAR) held that no GST on services rendered towards handling of Dhothies & Sarees, School Uniforms from Co-operative Societies to Public Distribution...
![No GST on Services rendered towards Handling of Dhothies & Sarees, School Uniforms from Co-op Societies to PDS: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Dhothies-Sarees-School-Uniforms-PDS-AAR-AAR-Tamil-Nadu-Taxscan.jpg "No GST on Services rendered towards Handling of Dhothies & Sarees, School Uniforms from Co-op Societies to PDS: AAR [Read Order]")
Contract for water loss management made with Kolkata Municipal Corporation includes construction of water distribution networks and operation, maintenance qualifies for works contract: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) held that the Contract for water loss management made with Kolkata Municipal Corporation includes construction of water distribution networks and...
Rules related to Mandatory Aadhaar authentication for GST Refund & Revocation application to be effective from 1 January 2022: CBIC [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified that Rules related to Mandatory Aadhaar authentication for GST Refund and Revocation application to be effective from 1 January...
![Rules related to Mandatory Aadhaar authentication for GST Refund & Revocation application to be effective from 1 January 2022: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/Rules-Mandatory-Aadhaar-Authentication-GST-Refund-Revocation-Application-January-Taxscan.jpg "Rules related to Mandatory Aadhaar authentication for GST Refund & Revocation application to be effective from 1 January 2022: CBIC [Read Notification]")
CBIC notifies revised Section 50 GST interest Provisions effective from June 2021 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) on the recommendation of the 43rd GST Council chaired by the Union Finance Minister, Nirmala Sitharaman, notified that the revised Section 50...
![CBIC notifies revised Section 50 GST interest Provisions effective from June 2021 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/06/CBIC-revised-Section-50-GST-interest-Provisions-Taxscan.jpg "CBIC notifies revised Section 50 GST interest Provisions effective from June 2021 [Read Notification]")
![GST E-Invoice not required for Govt Departments and Local Authorities: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/06/E-Invoices-Government-Departments-and-Local-Authorities-CBIC-Taxscan.jpeg "GST E-Invoice not required for Govt Departments and Local Authorities: CBIC [Read Notification]")