Advance Rulings Archives

What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers

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

Advance Rulings Case Briefs

Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit

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

Advance Rulings Case Briefs

Whether non-alcoholic malt drink “Kingfisher Radler” covered as ‘carbonated beverages of fruit drink or with fruit juice’; Karnataka Authority of Advanced Ruling answers

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

Advance Rulings Case Briefs

Authority of Advanced Ruling | Myntra ineligible to avail input tax credit on vouchers and subscription packages procured from third party

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

Advance Rulings Case Briefs

Gujarat Appellate Authority for Advance Ruling upheld the decision of AAR; classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate

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

Advance Rulings Case Briefs

Which services are covered under ‘Agricultural Extension Services’? Karnataka Authority for Advance Ruling explains

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

Advance Rulings Case Briefs

When does printing of stationery items for exams amounts to ‘supply of service’ or ‘supply of goods’ to educational institutions? Karnataka Authority for Advance Ruling explains

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

Advance Rulings Case Briefs

Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”

Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(‘KTBS’) can be classified as an “educational institution” or

Advance Rulings Case Briefs

AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools

Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are

Advance Rulings Case Briefs

Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates

Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while

Advance Rulings Case Briefs

Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers

Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)

Advance Rulings Case Briefs

CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides

Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether

Advance Rulings Case Briefs

Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply

Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching

Advance Rulings Case Briefs

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,

Advance Rulings Case Briefs

Guj AAR | Whether various kinds of ‘parathas’ supplied would attract 5% GST in line with ‘khakhra’, plain chapati or ‘roti’? Explained

Gujarat Authority for Advance Ruling, (GST): Emphasizing that ‘Paratha’ is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members)

Advance Rulings Case Briefs

Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST’s decision

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Advance Rulings Case Briefs

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Advance Rulings Case Briefs

Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo

Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint

Advance Rulings Case Briefs

HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers

Himachal Pradesh, Authority for Advance Rulings: The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and

Advance Rulings Case Briefs

Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines

Punjab Authority for Advance Ruling: Navdeep Bhinder (Member, SGST) and Parul Garg (Member, CGST) addressed the following issue: Whether the parking lot services

SCC Blog

Advance Rulings

What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers

Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit

Whether non-alcoholic malt drink “Kingfisher Radler” covered as ‘carbonated beverages of fruit drink or with fruit juice’; Karnataka Authority of Advanced Ruling answers

Authority of Advanced Ruling | Myntra ineligible to avail input tax credit on vouchers and subscription packages procured from third party

Gujarat Appellate Authority for Advance Ruling upheld the decision of AAR; classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate

Which services are covered under ‘Agricultural Extension Services’? Karnataka Authority for Advance Ruling explains

When does printing of stationery items for exams amounts to ‘supply of service’ or ‘supply of goods’ to educational institutions? Karnataka Authority for Advance Ruling explains

Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”

AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools

Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates

Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers

CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides

Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Guj AAR | Whether various kinds of ‘parathas’ supplied would attract 5% GST in line with ‘khakhra’, plain chapati or ‘roti’? Explained

Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST’s decision

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo

HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers

Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines

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Delhi High Court directs Government to ensure strict compliance of Prevention of Cruelty to Animals (Amendment) Rules, 2020 while transporting camels for Independence/Republic Day celebrations

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Dr. M. V. V. S. Murthi 3rd National Virtual Moot Court Competition, 2022

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