![AAR Bars ITC on Clinical Trial Imports, Says Free Drugs Are Not Business Supply [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100148-says-free-drugs-taxscan.webp "AAR Bars ITC on Clinical Trial Imports, Says Free Drugs Are Not Business Supply [Read Order]")
AAR Bars ITC on Clinical Trial Imports, Says Free Drugs Are Not Business Supply [Read Order]
In a significant ruling that clarifies the scope of input tax credit (ITC) under the Goods and Services Tax (GST) regime, the Maharashtra Authority...
![Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Advance-Ruling-ITC-GST-Act-AAR-taxscan.jpg "Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]")
![Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Karnataka-AAR-AAR-AllMS-Not-covered-under-GST-AllMS-GST-All-India-Institute-of-Medical-Sciences-Tax-news-Taxscan.jpg "Supply of Database Service to AllMS Not covered under GST exemption under Notification: AAR [Read Order]")
![Gold Coins and White Goods to Dealers on Achieving Sales Target are Supply, ITC Allowable: KAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Gold-Coins-White-Goods-Dealers-Achieving-Sales-Target-Supply-ITC-Allowable-KAAR-taxscan.jpg "Gold Coins and White Goods to Dealers on Achieving Sales Target are Supply, ITC Allowable: KAAR [Read Order]")
![No GST payable on Accommodation Service provided to Apollo Med Skills: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Payable-Accommodation-Services-Apollo-Med-Skills-Taxscan.jpg "No GST payable on Accommodation Service provided to Apollo Med Skills: AAR [Read Order]")
![18% GST payable on Supply of Services relating to Sale or Purchase of Rice: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Payable-Supply-of-services-Sale-Purchase-Rice-Taxscan.jpeg "18% GST payable on Supply of Services relating to Sale or Purchase of Rice: AAR [Read Order]")
GST not applicable on Membership Subscription Fees collected from Members of the Club: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that the GST is not applicable on membership subscription fees collected from members of the club. The applicant, Bowring Institute is a club...
![GST not applicable on Membership Subscription Fees collected from Members of the Club: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-membership-subscription-fees-members-of-the-Club-AAR-Taxscan.jpg "GST not applicable on Membership Subscription Fees collected from Members of the Club: AAR [Read Order]")
12% GST on Supply and Import of Pharmaceutical Reference Standards prepared Laboratory Reagents: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST is applicable on supply and import of Pharmaceutical Reference Standards prepared Laboratory Reagents. The applicant, Kaustubha...
![12% GST on Supply and Import of Pharmaceutical Reference Standards prepared Laboratory Reagents: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-Pharmaceutical-Reference-Standards-Laboratory-Reagents-AAR-Taxscan.jpg "12% GST on Supply and Import of Pharmaceutical Reference Standards prepared Laboratory Reagents: AAR [Read Order]")
![5% GST on pick-up charges paid to the owner/driver: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-pick-up-charges-driver-AAR-Taxscan.jpg "5% GST on pick-up charges paid to the owner/driver: AAR [Read Order]")
![18% GST on Parboiling Rice & Drying plant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-Parboiling-Rice-Drying-plant-AAR-Taxscan.jpg "18% GST on Parboiling Rice & Drying plant: AAR [Read Order]")
18% GST exigible on Supervising Handling and Transportation Agriculture produce belonging to the FCI: AAR [Read Order]
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST exigible on supervising the handling and transportation agriculture produce belonging to the FCI. The applicant, Karnataka State...
![18% GST exigible on Supervising Handling and Transportation Agriculture produce belonging to the FCI: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/GST-exigible-transportation-agriculture-produce-FCI-AAR-Taxscan.jpeg "18% GST exigible on Supervising Handling and Transportation Agriculture produce belonging to the FCI: AAR [Read Order]")