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Supplies made under a government scheme may not be out of the purview of Goods and Services Tax (GST) if they are not directly made to governments or local authorities. The West Bengal Authority for Advance Rulings (AAR) has clarified…
The AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, under Section 97(1) of the Central Goods and Service Tax Act, 2017…
The AAR, Haryana in the matter of M/s Rites Ltd. [Advance Ruling No. HR/ARL/19/2022-23 dated October 18, 2022], has passed a ruling on the taxability of amount collected or received or forfeited as Notice Pay Recovery, Bond forfeiture of contractual…
Employers are exempt from paying the goods and services tax (GST) on part of money deducted from employees’ salaries for payment to canteen service providers, according to the Gujarat-based authority for advance rulings (AAR). Experts said that the Central Board…
The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022] held that the supplies made by all the Cost Centers of Delhi Metro Rail Corporation (“DMRC”) are…
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12, 2022] has held that the amusement park ride karts (“the Product”) cannot be classified as Motor Vehicle and will…
The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit (“ITC”) on monthly rental tax invoices raised after the expiry of the period of limitation.…
Online tuition and training companies would attract the goods and services tax (GST), according to an order by the Kerala-based authority for advance rulings (AAR). AAR recently ruled that Ernakulam-based Tutor Comp Infotech India is not exempt from GST for…
The 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…
The 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…