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The Maharashtra AAR, in the case of M/s. Adi Enterprises has held that the time limit prescribed under Section 16(4) of the CGST Act applies equally to ITC availed on the basis of a Bill of Entry, and consequently an importer cannot claim such credit in a subsequent GSTR‑3B once the deadline has passed.
Diagnostic services for conducting blood tests which assists in early detection of cancer fall out of the periphery of ‘Healthcare services’, Maharashtra’s Authority for Advance Ruling (MAAR) has ruled. This means such a service will not be exempted from GST.
The Maharashtra Authority for Advance Ruling (AAR) has said that when a new builder takes over an under-construction housing project, they must follow the same GST rate that the previous builder (old promoter) had chosen.
The Gujarat GST Authority for Advance Ruling (AAR) has determined that goods supplied in fraudulent transactions are subject to taxation. It emphasized that GST applies to supply rather than sale, even when sellers fall victim to fraud and fail to receive payment.
In what could result in a Goods and Services Tax (GST) liability of approximately ₹141 crore for General Motors, the Maharashtra Authority for Advance Rulings (AAR) has held that 18% GST is applicable on the assignment or transfer of leasehold land by General Motors India to Hyundai Motor India Ltd (HMIL).
PVC raincoat is not a textile product, so it will attract 18 per cent GST, West Bengal’s Authority for Advance Ruling (WBAAR) ruled on the applications filed by Dollar and Aristocrat.
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024
The Uttar Pradesh AAAR, in the case of S.S. Traders ruled that manufacturing of ‘cream’ which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, classifiable under Heading No. 1517 90 90 and attract GST @ 5%.
The AAR, Kerala in the case of M/s. P Achuthan Nair & Company where amount paid as differential dealer margin is in nature of a consideration received for agreeing an obligation to refrain from an act. Therefore, it squarely falls under clause (e) of SI No. 5 of Schedule and hence taxable to GST. Further, differential dealer margin is taxable under Heading No. 9997 at 18%.
18% GST is applicable on the amount recovered from suppliers for not performing contracts within the stipulated period: AAR