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![ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order] ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Exemption-Agricultural-Land-Taxscan.jpg)
ITC in respect of GST paid on Development of Land can be reversed on Pro-rata basis after Issuance of Completion Certificate on Sale: AAR [Read Order]
The Authority for Advance Ruling (AAR), Kerala has held that the input tax credit must be reversed on pro-rata basis after issuing while selling...


![Supply of Medicines & Allied Items to In-patients by Hospital is Composite Supply under GST: AAR [Read Order] Supply of Medicines & Allied Items to In-patients by Hospital is Composite Supply under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Hospital.jpg)
![GST Dealer can claim Input Tax Credit on Demo Cars: AAR [Read Order] GST Dealer can claim Input Tax Credit on Demo Cars: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Demo-Cars-Taxscan.jpg)
![Constitution of GST AAR Challenged by Revenue Bar Assn: Madras HC Issues Notice [Read Petition] Constitution of GST AAR Challenged by Revenue Bar Assn: Madras HC Issues Notice [Read Petition]](https://www.taxscan.in/wp-content/uploads/2018/09/GST-AAR-Madras-High-Court-Taxscan.jpg)
![Brand Owner liable to pay GST on Surplus Profit from Manufactures: AAR [Read Order] Brand Owner liable to pay GST on Surplus Profit from Manufactures: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Surplus-Profit-AAR-Taxscan.jpg)
![GST on Extra Neutral Alcohol: AAR refuses to Clarify as final Decision pending before GST Council [Read Order] GST on Extra Neutral Alcohol: AAR refuses to Clarify as final Decision pending before GST Council [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Extra-Neutral-Alcohol.jpg)
![Services of Transportation, In-transit Insurance & Loading/unloading, being ancillary to Principal Supply of Goods subject to GST: AAR [Read Order] Services of Transportation, In-transit Insurance & Loading/unloading, being ancillary to Principal Supply of Goods subject to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/GST-Transportation-of-Goods.jpg)
![12% GST applicable on “Printing of Photographs from Media”: AAR [Read Order] 12% GST applicable on “Printing of Photographs from Media”: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Printing-AAR-Taxscan.jpg)
![GST not Leviable on Sale of ‘Going Concern’: AAR [Read Order] GST not Leviable on Sale of ‘Going Concern’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/GST-AAR-Going-Concern-Taxscan.jpg)

![Cleaning Services Provided to Railways Liable to GST: AAR [Read Order] Cleaning Services Provided to Railways Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Railways-GST-Taxscan.jpg)