AAR and AAAR Weekly Round Up
This roundup analytically summarizes the stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority...
![Printing and Supply of Bilingual Parental Calendar to JEPC is Supply of Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/aar-west-bengal-Bilingual-Parental-Calendar-AAR-Ruling-on-Calendar-Supply-Calendar-Printing-and-Supply-Services-taxscan.jpg "Printing and Supply of Bilingual Parental Calendar to JEPC is Supply of Services: AAR [Read Order]")
![ITC Admissible on Goods Purchased from outsourced vendors for Sale and buy back Transactions: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Input-Tax-Credit-ITC-AAR-Authority-for-Advance-Ruling-taxscan.jpg "ITC Admissible on Goods Purchased from outsourced vendors for Sale and buy back Transactions: AAR [Read Order]")
![GST AAR and AAAR Rulings: Annual Digest 2023 [Part 2]](https://www.taxscan.in/wp-content/uploads/2024/01/AAR-and-AAAR-Annual-Digest-2023-AAAR-Annual-Digest-2023-AAR-and-AAAR-Annual-Digest-Taxscan-Annual-Digest-TAXSCAN.jpg "GST AAR and AAAR Rulings: Annual Digest 2023 [Part 2]")
![Central & State Educational Boards treated as Educational Institutions; Services of Printing Question Papers for Conduct of Examinations in Educational Institutions Exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Central-State-Educational-Boards-Educational-Institutions-Services-of-Printing-Question-Papers-Question-Papers-GST-AAR-TAXSCAN.jpg "Central & State Educational Boards treated as Educational Institutions; Services of Printing Question Papers for Conduct of Examinations in Educational Institutions Exempt from GST: AAR [Read Order]")
Services of Printing Question Papers for Examinations to Educational Institutions exempt from GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has ruled that the services of printing of question papers for examinations to educational institutions are exempt from Goods and Services Tax...
![Services of Printing Question Papers for Examinations to Educational Institutions exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Printing-Question-Papers-Examinations-Educational-Institutions-GST-AAR-exempt.jpg "Services of Printing Question Papers for Examinations to Educational Institutions exempt from GST: AAR [Read Order]")
Supply of "Broken Rice" other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) has recently ruled that, Goods and Services Tax (GST) is not payable by the applicant on supply of “broken rice‟ if the same is supplied “other than...
![Supply of Broken Rice other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Supply-Broken-Rice-Pre-packaged-Labelled-Exempt-GST-AAR-taxscan.jpg "Supply of Broken Rice other than Pre-packaged and Labelled is Exempt from GST: AAR [Read Order]")
![Supply of Pre-packaged and Labelled Broken Rice attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Pre-packaged-Supply-Labelled-AAR-branded-broken-rice-gst-broken-rice-TAXSCAN.jpg "Supply of Pre-packaged and Labelled Broken Rice attracts 5% GST: AAR [Read Order]")
![Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Authority-for-Advance-Ruling-value-of-supply-services-AAR-taxscan.jpg "Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]")
Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the composite supply of services provided for the conversion of wheat into fortified atta (flour) for public distribution shall be...
![Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Composite-Supply-Supply-Composite-Supply-for-Conversion-Conversion-Conversion-of-Wheat-to-Atta-taxscan.jpg "Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]")
Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the services provided by educational institutions to universities in respect of the conduct of examination, including both Pre and...
![Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Pre-Post-Examination-Services-Educational-Institutions-Universities-Exempted-GST-AAR-TAXSCAN.jpg "Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]")