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...
![Transfer of Development Rights by Landowner to Developer is Supply: GST Payable on Transfer of Completion of Construction, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Landowner-Developer-Supply-GST-Payable-GST-Construction-AAR-taxscan.jpg "Transfer of Development Rights by Landowner to Developer is Supply: GST Payable on Transfer of Completion of Construction, rules AAR [Read Order]")
![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]")
![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]")
![No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-Construction-Complex-Service-Jawaharlal-Nehru-National-Urban-Renewal-Mission-Rajiv-Awaas-Yojana-CESTAT-Taxscan.jpg "No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]")
ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) presided over by members Rammohan Rao and T.R.Ramnani has held that Input Tax Credit (ITC) is not available on goods and services used for the...
![ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITC-Goods-and-Services-Construction-Construction-of-Pipeline-Factory-site-GST-Act-AAR-GST-Authority-of-Advance-Ruling-taxscan.jpg "ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]")
Expenditure incurred for Construction of a New Facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) has held that expenditure incurred for construction of a new facility and subsequently abandoned at work-in-progress stage is allowable...
![Expenditure incurred for Construction of a New Facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Expenditure-Construction-Facility-Revenue-Expenditure-ITAT-Income-Tax-taxscan.jpg "Expenditure incurred for Construction of a New Facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure: ITAT [Read Order]")
Construction of House couldn't be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has recently in an appeal filed before it, held that construction of house if couldn’t be completed within 3 years, the capital gain exemption...
![Construction of House couldnt be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Construction-of-House-ITAT-Capital-Gain-Exemption-taxscan.jpg "Construction of House couldnt be Completed Within 3 years, ITAT denies Capital Gain Exemption under Section 54F [Read Order]")
![Permissible Possession given to Developer for Construction does not constitute Transfer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/developer-construction-Transfer-ITAT-taxscan.jpeg "Permissible Possession given to Developer for Construction does not constitute Transfer: ITAT [Read Order]")
Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]
The Karnataka High Court has quashed a circular issued by the Central Board of Indirect Taxes and Customs (CBIC) levying annuity received by the Concessionaires from Highway Authorities. The...
![Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Karnataka-HC-CBIC-Circular-Highway-Authorities-taxscan.jpeg "Karnataka HC quashes CBIC Circular imposing Annuity received by Concessionaires from Highway Authorities [Read Order]")
GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]
The Authority for Advance Rulings (AAR), Uttarakhand has held that construction of shaheed dwaf fall under the definition of supply of works contract service and GST is applicable for the same. ...
![GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Construction-Shaheed-dwaf-works-contract-service-GST-AAR-Taxscan.jpeg "GST applicable on Construction of Shaheed dwaf fall under Supply of Works Contract Service: AAR [Read Order]")
Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench consisting of N.K. Saini, Vice President, and Sudhanshu Srivastava, Judicial Member held that repayment of loan taken for construction of...
![Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Repayment-construction-of-building-assessee-income-charitable-purposes-ITAT-Taxscan.jpg "Repayment of Loan taken for Construction of Building by Assessee Society considered as Income If for Charitable Purposes: ITAT [Read Order]")