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![Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Patna-High-Court-GST-Registration-GST-SCN-Show-Cause-Notice-amidst-Covid-Covid-Taxscan.jpg "Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]")
Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]
A Division Bench of the Patna High Court (HC)restored GST Registration on non-consideration of response to Show Cause Notice (SCN) and delay amidst...
![Afforestation Activity carried out by Charitable Organizations not amounts to Supply, GST Registration not required: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Activity-carried-Charitable-Organizations-GST-Registration-AAR-TAXSCAN.jpg "Afforestation Activity carried out by Charitable Organizations not amounts to Supply, GST Registration not required: AAR [Read Order]")
![Withdrawal of Exemption is a Policy Matter: J&K and Ladakh HC denies GST Exemption to Godrej on expansion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Withdrawal-Policy-Jammu-and-Kashmir-and-Ladakh-High-Court-GST-GST-Exemption-Godrej-taxscan.jpg "Withdrawal of Exemption is a Policy Matter: J&K and Ladakh HC denies GST Exemption to Godrej on expansion [Read Order]")
![12% GST applicable to Contract for Construction of new Railway siding: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Construction-Railway-siding-AAR-TAXSCAN.jpg "12% GST applicable to Contract for Construction of new Railway siding: AAR [Read Order]")
Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]
The bench of Brajesh Kumar Singh and Jyojit Banik of Authority of Advance Ruling (AAR), West Bengal ruled that the supply of services for the right to use car parking space would be taxable @ 18%. ...
![Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Sale-of-residential-apartments-residential-apartments-to-buyers-residential-apartments-composite-supply-GST-AAR-taxscan.jpg "Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST: AAR [Read Order]")
5% GST only on Food Items “Prepared” in Restaurants: Sale of “Readily Available” Items attracts Applicable GST, rules AAR [Read Order]
The Gujarat Authority for Advance Ruling ( AAR ) has held that the lower rate of 5% GST applicable to the food items “prepared and cooked” in the restaurant alone whereas, the sale of readily...
![5% GST only on Food Items “Prepared” in Restaurants: Sale of “Readily Available” Items attracts Applicable GST, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Food-Items-Restaurants-GST-AAR-taxscan.jpg "5% GST only on Food Items “Prepared” in Restaurants: Sale of “Readily Available” Items attracts Applicable GST, rules AAR [Read Order]")
![5% GST applicable on Paddy Custom Milling: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-GST-applicable-Paddy-Custom-Milling-Paddy-Custom-Milling-Taxscan.jpg "5% GST applicable on Paddy Custom Milling: AAR [Read Order]")
Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]
The Authority for Advance Rulings (AAR) at Karnataka has recently ruled in the application of The transfer of independent part of business pertaining to "LoanFront" app, a mobile software, qualifies...
![Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fintech-App-Transfer-of-Fintech-App-GST-AAR-taxscan.jpg "Transfer of Fintech App as an Independent part of Business is Transfer of going concern, No GST: AAR [Read Order]")
![Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Services-Job-works-goods-Registered-person-GST-AAR-Taxscan.jpg "Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]")
GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]
The Chattisgarh Bench of Authority of Advance Ruling (AAR) has recently ruled that nil liability of gst from compensation cess is not applicable to coal rejects supplied by power plants. The...
![GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Exemption-Cess-Coal-Rejects-Power-Plant-AAR-TAXSCAN.jpg "GST Exemption from Compensation Cess not applicable to Coal Rejects supplied by Power Plant: AAR [Read Order]")
![Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Work-Contract-Services-Work-Contract-Contract-Services-Repair-renovate-railway-track-GST-AAR-taxscan.jpg "Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]")