Bengaluru’s Solid Waste Management company gets GST exemption
The Bengaluru Solid Waste Management Limited (BSWML), the company set up by the state government for proper SWM has been…
Tag: Exempt GST
Wheat crushing services provided to State Government eligible for exemption if ‘value of goods’ < 25% of value of supply
The AAR, West Bengal, in Aryan Flour Mills Private Limited held that, crushing of wheat and addition of nutrients in atta is a composite supply and the principal supply is crushing service. The service are provided to state government under Public distribution and since the value of goods involved in such composite supply does not exceed 25% of the value of supply the Applicant is eligible for exemption
Loan facility to credit card holder not a credit card service, exempt from GST
The Hon’ble Calcutta High Court in Ramesh Kumar Patodia v. City Bank N.A. and Ors. [APO 10/2023 with WPO 547/2019…
Supply of question paper along with printing services to educational institution is exempted from GST
The AAR, Telangana, in the matter of M/s. Y S Hitech Secure Print Private Limited [TSAAR Order No. 08 of…
Hostel accommodation services exempted from GST from August 2021 till July 18, 2022
The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG…
Services provided by university to affiliate colleges and students is exempt from GST
The AAR, Kerala, in the matter of University of Calicut [Advance Ruling No. KER/17/2023 dated May 25, 2023] ruled that…
OPD care for substance abuse not GST exempt
The GST-Authority for Advance Rulings (AAR), Rajasthan, has held that treatment of outpatients suffering from substance abuse disorders does not…
Mattresses supplied to school hostels not exempt from GST: Tamil Nadu AAR
The supply of mattresses by a company in Tamil Nadu to school hostels in other states is not exempt from…
Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services
The AAR, West Bengal in the matter of Banchu Das [Advance Ruling No. WBAAR 23 of 2022 dated October 21,…
Afforestation of plants carried out by charitable trust is exempted from the levy of GST
The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022]…