14 ViewsThe AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022] has held that the Central and State Board are considered as educational institution for the purpose of conducting examination. Facts: M/s. Karnataka Secondary Education Examination Board (“the Applicant”) is an independent […]
No GST on services provided to educational institution for conducting entrance examination
8 ViewsThe AAR, Uttar Pradesh in the matter of M/s MEL Training and Assessment Ltd. [Advance Ruling No: UP ADRG 02/2022 dated May 02, 2022] has held that no Goods and Services Tax (“GST”) shall be levied on services provided to educational institution for conducting entrance examination. Facts: M/s MEL Training and Assessment Ltd. (“the […]
18% GST applicable on the supply of Printed Leaflet on own paper and materials
6 ViewsThe AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has held that the supply of printed leaflets on paper and materials of the Supplier of the content provided by the Recipient is a composite supply as defined under Section 2(30) of the Central Goods […]
Advance Rulings of Andhra Pradesh State for the year 2017 to 2021
0 ViewsAAR of Andhra Pradesh State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
Advance Rulings of Kerala State for the year 2017 to 2021
1 ViewsAAR of Kerala State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
Advance Rulings of Gujarat State for the year 2017 to 2021
0 ViewsAAR of Gujarat State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
Advance Rulings of Tamil Nadu State for the year 2017 to 2021
0 ViewsAAR of Tamil Nadu State is compiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada for the year 2017 to 2021 Pls. find the ruling below:-
Advance Rulings of Karnataka State for the year 2017 to 2021
1 ViewsCompiled by Sri. B.S.Seethapathi Rao, Tax Consultant, Kakinada. S. No. Name of the Applicant AR Order No & Date Ruling in PDF Category of Section under CGST Act Questions on which Advance Rulings sought and Ruling given by the Authority. 1 Giriraj Renewables Private ltd., KAR/ADRG/01/2018 dated 21-03-2018 PDF 97 (2)(e ) (g) Q. […]
18% GST payable on PV DC cables: Maharashtra AAR
7 ViewsThe Maharashtra Authority of Advance Ruling (AAR), consisting of Rajiv Magoo and T.R. Ramnani, has ruled that 18% GST is payable on PV DC cables. The applicant is in the business of manufacturing and supplying solar cables, commonly known as photo-voltaic DC cables (PVDC cables) under various brand names. The cables are made from […]
ITC admissible on GST paid on GTA Service despite vehicles travelling empty in return Journey: AAR
23 ViewsThe Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is admissible on GST paid on goods transport agency (GTA) service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The applicant, Vadilal, is in the business of supplying ice-cream in various states in addition to […]