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![No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITC-GST-Goods-Services-Maintenance-Services-Pipeline-AAR-TAXSCAN.jpg "No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]")
No ITC can be Claimed on GST paid on Goods, Services, Operation and Maintenance Services of Cross-Country Pipeline outside Factory Premises: AAR [Read Order]
The Authority of Advance Ruling at Chhattisgarh has recently ruled that no Input Tax Credit (ITC) can be claimed on Goods and Services Tax (GST) paid...
![Vaccines supplied, across Counter through Separate Chemist Shop owned by Hospital attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Vaccines-Vaccines-supplied-Counter-Chemist-Shop-Hospital-GST-AAR-taxscan.jpg "Vaccines supplied, across Counter through Separate Chemist Shop owned by Hospital attracts GST: AAR [Read Order]")
![18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-applicable-GST-Commercial-Production-Hand-Sanitizers-AAR-Sanitizers-Taxscan.jpg "18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]")
![Sale of Sweets, Namkeen and Cold Drinks at Restaurant is Composite Service, 5% GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Sale-of-Sweets-Sale-Namkeen-Cold-Drinks-Restaurant-Composite-Service-GST-GST-applicable-Taxscan.jpg "Sale of Sweets, Namkeen and Cold Drinks at Restaurant is Composite Service, 5% GST applicable: AAR [Read Order]")
![CBIC notifies GST Exemption to Proprietors Renting Out Residential Building in their Personal Capacity [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/12/CBIC-CBIC-Notifies-GST-GST-Exemption-Residential-Building-Personal-Capacity-taxscan.jpg "CBIC notifies GST Exemption to Proprietors Renting Out Residential Building in their Personal Capacity [Read Notification]")
![Eco-friendly expandable Paper Wrap (Honeycomb Paper for Wrapping) attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Eco-friendly-expandable-Paper-Wrap-Paper-Wrap-Honeycomb-Paper-Wrapping-GST-AAR-Eco-friendly-taxscan.jpg "Eco-friendly expandable Paper Wrap (Honeycomb Paper for Wrapping) attracts 18% GST: AAR [Read Order]")
12 % GST not available to Supply Construction Lines and Open Lines undertaken to Indian Railways: AAR [Read Order]
The Uttar Pradesh Authority of Advance Ruling ( AAR ) has ruled that 12 % GST is not available to supply construction lines and open lines undertaken to Indian railways. M/S The India Thermit...
![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]")
![Delhi Issues Manner of filing of unutilized ITC on account of Export of Electricity [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/Delhi-filing-of-unutilized-ITC-account-of-Export-of-Electricity-Taxscan.jpg "Delhi Issues Manner of filing of unutilized ITC on account of Export of Electricity [Read Circular]")
![Delhi Govt. issues Manner of Re-Credit in Electronic Credit Ledger [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/Delhi-State-Manner-of-Re-Credit-Electronic-Credit-Ledger-Taxscan.jpeg "Delhi Govt. issues Manner of Re-Credit in Electronic Credit Ledger [Read Circular]")
GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]
The Advanced Authority Ruling (AAR) of Chhattisgarh ruled that the notification no. 20/2017 amended the tax rate from 18% to 12% on Composite Supply of Works Contract only applied prospectively. ...
![GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Notification-tax-rate-works-Contract-AAR-TAXSCAN.jpg "GST Notification For concessional tax rate of 12% on Composite Supply of works Contract applies prospectively: AAR [Read Order]")
Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]
The Authority of Advance Ruling (AAR), Chhattisgarh has ruled that the Goods Transportation Agency (GTA) is taxable at ‘Nil Rate’ and also has no liability under Reverse Charge Mechanism (RCM). ...
![Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Goods-transportation-vehicle-GTA-Authority-of-Advance-Ruling-GST-RCM-AAR-Hiring-of-Goods-transportation-vehicle-taxscan.jpg "Hiring of Goods Transportation Vehicle by GTA is exempted from GST, RCM not Applicable: AAR [Read Order]")
Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]
The Bombay High Court, in a recent ruling has remanded a time-barred Goods and Services Tax (GST) refund claim of the petitioner, owing to the extended limitation period as per various Supreme Court...
![Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Covid-Bombay-High-Court-remands-time-GST-Refund-GST-Claim-taxscan.jpg "Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]")