Advance ruling cannot be sought by recipient of works contract services
The AAR, Maharashtra in M/s Romell Real Estate Pvt. Ltd. [Advance Ruling No. GST- ARA- 69/2020-21/B-51 dated April 21, 2022] […]
Advance Ruling-New
Advance Ruling-New
Advance Ruling-New
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
Advance Ruling-New
GST leviable on the sale of land provided with construction of primary amenities
The AAAR, Gujarat in the matter of Shree Dipesh Anilkumar Naik [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/35, dated December 12, 2021] affirmed
Advance Ruling-New
GST payable on membership/ subscription fee received from members of a club
The AAR, Maharashtra in the matter of M/S the Poona Club Limited [Advance Ruling No.GST-ARA-123/2019-20/B-12 dated January 31, 2022] held
Advance Ruling-New
Utilization of ITC cannot be denied merely on the ground that the inputs have no nexus with outward supply
The AAAR, Gujarat in the matter of M/S. Aristo Bullion Private Limited [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/36 dated December 22, 2021]
Advance Ruling-New
Supply of service sub-contracted by recipient company cannot be considered as ‘intermediary’
The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021] modified
Advance Ruling-New
GST not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to the state government
The AAR, Tamilnadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30,
Advance Ruling-New
Salary cost to be included in valuation for cross charge for supply of services between head office and branch office or vice versa
The AAAR, Maharashtra in the matter of M/S. Cummins India Limited [Advance Ruling No. MAH/AAAR/AM-RM/01/2021-22 dated December 21, 2021] held
Advance Ruling-New
GST @ 12% chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC
The Maharashtra Authority of Advance Ruling (“AAR”) in Re: MH Ecolife E-Mobility Pvt. Ltd. (Advance Ruling No. 60/2020-21/B-116 dated December
Advance Ruling-New
Employer arranging transportation facility for their employees does not fall under the definition of business
The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated