Begin typing your search above and press return to search.
![Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/municipality-governmental-authority-attracts-GST-AAR-taxscan.jpeg "Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAR [Read Order]")
Institutions set up to carry out functions entrusted by Municipality are Governmental Authority, attracts GST @18%: AAR [Read Order]
The Karnataka Authority for Advance Rulings (AAR) has held that the institutions set up to carry out functions entrusted by municipality are...
![GST: Leasing of Property for use as Residence along with basic amenities, covered under Accommodation Services, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Leasing-of-property-residence-basic-amenities-accommodation-services-AAR-taxscan.jpeg "GST: Leasing of Property for use as Residence along with basic amenities, covered under Accommodation Services, rules AAR [Read Order]")
![Pure Consultancy Services provided to local bodies are Exempted but 18% GST applicable on Consultancy Services provided to private individuals, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/AAR-GST-pure-consultancy-services-Municipalities-consultancy-services-GST-Taxscan.jpeg "Pure Consultancy Services provided to local bodies are Exempted but 18% GST applicable on Consultancy Services provided to private individuals, says AAR [Read Order]")
![Renting of E-bikes and Bicycles without operator attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/E-bikes-Bicycles-Renting-E-bikes-AAR-Renting-Bicycles-GST-Taxscan.jpg "Renting of E-bikes and Bicycles without operator attracts 18% GST: AAR [Read Order]")
![Online Tests Scored after Human Intervention are outside the purview of OIDAR, No IGST applicable: Karnataka AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Online-Test-OIDAR-Taxscan.jpeg "Online Tests Scored after Human Intervention are outside the purview of OIDAR, No IGST applicable: Karnataka AAR [Read Order]")
GST Composition Benefit not available if Turnover exceeds Rs. 5 Lakh or 10% of Turnover in State: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that the applicant is eligible for composition scheme under Section 10 of Central Goods and Service Tax (CGST) Act, 2017 if the turnover services...
![GST Composition Benefit not available if Turnover exceeds Rs. 5 Lakh or 10% of Turnover in State: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/WhatsApp-Image-2020-05-01-at-2.22.42-PM.jpeg "GST Composition Benefit not available if Turnover exceeds Rs. 5 Lakh or 10% of Turnover in State: AAR [Read Order]")
Supply of Power Packs, Freight & Insurance Charges would Form a part of Value of Supply of Power Packs: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that the Supply of power packs, freight & insurance charges would form a part of the value of supply of power packs. The supply of...
![Supply of Power Packs, Freight & Insurance Charges would Form a part of Value of Supply of Power Packs: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/GST-Law-IBC-Taxscan.jpg "Supply of Power Packs, Freight & Insurance Charges would Form a part of Value of Supply of Power Packs: AAR [Read Order]")
![5% GST is applicable on Branded Fried Gram: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-30-at-12.28.35-PM.jpeg "5% GST is applicable on Branded Fried Gram: AAR [Read Order]")