School canteen, bus services not under GST purview: AAR
Canteen and transportation services provided by schools are outside the purview of Goods and Services Tax (GST), the Maharashtra authority…
Category: AAR
Dismantling of existing sleeper and installation of new sleepers for Railways attracts 12% GST: West Bengal AAR
The West Bengal Authority of Advance (AAR), consisting of members Brajesh Kumar Singh and Joyjit Banik, has ruled that the…
Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice The Hon’ble…
Transfer of Business unit shall be treated as a Supply of Services: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR), consisting of members Brajesh Kumar Singh and Joyjit Banik, has ruled that…
Services of limited end-user licence as part of packaged software classifiable as supply of goods
The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated…
No GST on providing dental health care services including artificial teeth, crown and bridges by dental clinic: AAR
The applicant was running a dental clinic and it filed an application for advance ruling to determine taxability of services…
Pre-developed and Pre-designed Computer Software can be Treated as ‘Goods’ and attracts 5% GST: AAR
The applicant, M/s Keysight Technologies India Pvt. Ltd are engaged in the supply of scientific and technical equipment and time…
Apple and Malt Cola Fizzy attracts 28% GST and 12% GST Compensation Cess: Gujarat AAR
The Gujarat Authority of Advance Ruling (AAR) consisting of Atul Mehta and Arun Richard has ruled that 28% GST and…
COMPOSITE SUPPLY -AAR, Andhra Pradesh-M/s. CMC VELLORE ASSOCIATION
Section 2(30) of CGST Act, 2017 defines the term “composite supply” as “Composite supply means a supply made by a…
AAR, AP-PULLURI MINING & LOGISTICS PRIVATE LTD-Sec 15(2)(b) – GST
Section 15 of CGST Act, 2017 provides for determination of value of taxable supply. The value of supply of goods…