Authority for Advance Ruling 
Advance RulingsCase Briefs

KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.

Continue reading
Advance RulingsCase Briefs

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

Continue reading
Appellate Authority for Advance Ruling (Maharashtra)
Advance RulingsCase Briefs

The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.

Continue reading
Advance RulingsCase Briefs

KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of aircraft and, hence, not taxable at the rate of 5 percent GST.

Continue reading
Telangana State Authority for Advance Ruling
Advance RulingsCase Briefs

The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.

Continue reading
Appellate Authority for Advance Ruling (Telangana)
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’),

Continue reading
AAR
Advance RulingsCase Briefs

    Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting

Continue reading
AAR
Advance RulingsCase Briefs

    Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and

Continue reading
AAR
Advance RulingsCase Briefs

Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy/solid waste management services is

Continue reading
AAR
Advance RulingsCase Briefs

    Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

Continue reading
Appellate Authority for Advance Ruling
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

Continue reading
AAR
Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of

Continue reading
AAR
Advance RulingsCase Briefs

    Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

Continue reading
AAR GST
Advance RulingsCase Briefs

    Authority of Advanced Ruling (Karnataka): The two-member bench of M.P Ravi Prasad and T. Kiran Reddy has ruled that works

Continue reading
AAR
Advance RulingsCase Briefs

    Authority for Advance Ruling (Karnataka): In an application filed to sought advance ruling regarding the classification of the applicant’s product,

Continue reading
AAR
Advance RulingsCase Briefs

Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the non-alcoholic malt drink

Continue reading
AAR GST
Advance RulingsCase Briefs

    Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the applicant

Continue reading
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Gujarat): In an appeal for determining the Harmonised System of Nomenclature code (HSN) and applicable

Continue reading
AAR GST
Advance RulingsCase Briefs

Authority for Advance Ruling (Karnataka): In a case relating to whether the services, including education and training to farmers with regard to

Continue reading
AAR GST
Advance RulingsCase Briefs

Authority for Advance Ruling, Karnataka: In a case relating to whether printing of stationery items for conduct of examinations would amount to

Continue reading