![5% GST Applicable to Supply of Ballast to Railways: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-GST-Applicable-Ballast-AAR-Railways-Taxscan.jpg "5% GST Applicable to Supply of Ballast to Railways: AAR [Read Order]")
5% GST Applicable to Supply of Ballast to Railways: AAR [Read Order]
The Karnataka Authority for Advance Ruling ( AAR ) has recently ruled that the supply of Ballast to Railways attract Goods and Services Tax ( GST )...
![Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Orissa-High-Court-Appropriate-Authority-Contractors-change-in-GST-regime-GST-regime-GST-Works-Contract-taxscan.jpg "Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract [Read Order]")
![Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payments-Payments-to-Vendors-Procuring-Goods-Clothes-and-Footwear-Works-Contract-TDS-ITAT-taxscan.jpg "Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]")
![Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Segregation-Works-Contract-Segregation-of-Works-Contract-Supply-of-Materials-Materials-Agreement-GST-Payable-Allahabad-High-Court-Taxscan.jpg "Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]")
![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
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]")
Society providing Works Contract of Repairing, Renovations and Rehabilitation Cannot Avail ITC: AAAR [Read Order]
The Maharashtra appellate Authority of Advance Ruling (AAAR) held that Input Tax Credit (ITC) cannot be availed by Housing Society, providing works contract service for repairs, renovations &...
![Society providing Works Contract of Repairing, Renovations and Rehabilitation Cannot Avail ITC: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Works-Contract-Works-Contract-of-Repairing-ITC-AAAR-taxscan.jpg "Society providing Works Contract of Repairing, Renovations and Rehabilitation Cannot Avail ITC: AAAR [Read Order]")
![18% GST applicable on Composite Supply under Works Contract: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Composite-supply-works-contract-AAR-taxscan.jpeg "18% GST applicable on Composite Supply under Works Contract: AAR [Read Order]")
CESTAT allows to Pay Service Tax under Composition Scheme of Works Contract Rules for Construction of Residential Complex [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has allowed to Pay Service Tax under Composition scheme of Works Contract (Composition Scheme for Payment of...
![CESTAT allows to Pay Service Tax under Composition Scheme of Works Contract Rules for Construction of Residential Complex [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Service-Tax-Composition-Scheme-Works-Contract-Construction-Residential-Complex-taxscan.jpeg "CESTAT allows to Pay Service Tax under Composition Scheme of Works Contract Rules for Construction of Residential Complex [Read Order]")
12% GST on Works Contract executed for Construction of Administrative Building for TSIIC: AAR [Read Order]
The Telangana bench of the Authority for Advance Rulings (AAR) has held that 12% GST is applicable on the works contract executed for the construction of the Administrative building for TSIIC. The...
![12% GST on Works Contract executed for Construction of Administrative Building for TSIIC: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Works-Contract-construction-Administrative-building-TSIIC-AAR-Taxscan.jpeg "12% GST on Works Contract executed for Construction of Administrative Building for TSIIC: AAR [Read Order]")
![12% GST payable on Composite Supply of Works Contract for Construction of Tunnel: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/composite-supply-AAAR-Taxscan.jpg "12% GST payable on Composite Supply of Works Contract for Construction of Tunnel: AAR [Read Order]")
No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material...
![No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Commercial-Industrial-Construction-Service-works-contract-service-CESTAT-Taxscan.jpeg "No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]")