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The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that no GST exemption is available on medical insurance premiums taken to provide health insurance to employees, pensioners, and their family members. The two-member bench of Neetu Prasad and B.V.…
Telangana’s Appellate Authority for Advance Ruling has upheld that chemically processed seed is not an agricultural produce and hence, activities related with it will not get the exemption from Goods & Services Tax (GST). The appellant in this matter is…
It is another stamp of approval from the advance ruling system to say that packaged paratha will attract 18 per cent goods and services tax (GST) while chapati draws 5 per cent rate. The Gujarat Appellate Authority for Advance Ruling…
The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can’t be condoned. Facts:…
The AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2[Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax (“GST”) shall not levied on extra packs of…
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 5% GST is payable on turmeric in its whole form, falling under the definition of “Agricultural Produce”. The two-member bench of Rajeev Kumar Mital and Ashok Kumar Mehta has…
Dried and polished turmeric supplied by a farmer is an agricultural produce and will not attract GST, Maharashtra’s Appellate Authority for Advance Ruling (MAAAR) has said. This ruling is significant as turmeric attracts GST at the rate of 5 per…
Appellate Authority for Advance Ruling, Haryana Ashiana Housing Ltd., In re – [2022] 138 taxmann.com 92 (AAAR-Haryana) The appellant was engaged in the construction of residential complexes. It filed an application for advance ruling to determine whether the statutory charges…
The appellant M/s. K M Trans Logistics Private Limited, Jaipur, Rajasthan has filed an Appeal u/s 100 under Central Goods and Service Tax Act, 2017 read with section 100 of Rajasthan Goods and Service Tax Act, 2017 against the Advance…
There is a difference between advance money and deposit amount. The advance is received toward goods or services to be supplied in future. The supplier of goods or services use the advance money for the purpose of supply of goods…