Installation services for illumination of roads cannot be construed as “Construction Services”
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022] […]
Advance Ruling-New
Advance Ruling-New
Advance Ruling-New
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd. [Advance Ruling No. WBAAR 18 of 2022
Advance Ruling-New
GST @ 18% leviable on doorstep healthcare and logistics services provided to senior citizens
The AAR, West Bengal in the matter of M/s Snehador Social & Health Care Support LLP [Order No. 18/WBAAR/2022-23 dated
Advance Ruling-New
Bus operators can avail ITC on rent paid towards hiring of buses
The AAR, Chhattisgarh in the matter of M/s. Abhay Singh Gill [Advance Ruling No. STC/AAR/07/2021 dated November 25, 2021] has
Advance Ruling-New
Right to use of parking space with sale of apartments is not a composite supply
The AAR, West Bengal in the matter of M/s. Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22,
Advance Ruling-New
Supply of sharpeners along with pencils amounts to ‘Mixed Supply’ taxable at the higher rate among all the supplies
The AAR, Gujarat in the matter of M/s. Doms Industries Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/ 2022/52 dated December 30,
Advance Ruling-New
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]
Advance Ruling-New
Royalty amount for mining is to be included while arriving at the transaction value for payment GST
The AAR, Chhattisgarh in the matter of M/s Shanti Enggicon Private Limited [Advance Ruling No. STC/AAR/09/2020 dated November 25, 2020]
Advance Ruling-New
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
The AAR, Chhattisgarh in the matter of M/s Dee Vee Projects Limited [Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020]
Advance Ruling-New
Hiring of goods transportation vehicle by GTA is exempted from GST
The AAR, Chhattisgarh in the matter of M/s Prahallad Ray Rekhraj Agarwal [Advance Ruling No. STC/AAR/04/2020/39 dated October 8, 2020]