Advance Rulings Archives

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

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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)

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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

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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

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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)

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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

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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

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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

Advance Rulings Case Briefs

MP AAR | Can ‘Fried Fryums’ be equated with ‘Papad’? Authority determines correct classification

Authority for Advance Ruling, Madhya Pradesh (AAR): A Division Bench of Virendra Kumar Jain Choubey and Manoj Kumar, Members, examined the classification

Advance Rulings Case Briefs

WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed

West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the

Advance Rulings Case Briefs

WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains

West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi

Advance Rulings Case Briefs

WB AAR | ‘Phytotherapy’ treatment to cure osteoarthritis and disorders of similar nature not exempted under GST

West Bengal Authority for Advance Ruling (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members), addressed a the following question

Advance Rulings Case Briefs

GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST

Goa Advance Authority Ruling: A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that, “mere

Advance Rulings Case Briefs

WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance

West Bengal Authority for Advance Ruling: A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST,

Advance Rulings Case Briefs

18% GST to be levied on ‘parotas’ as they do not fall under the category of ‘ready to eat food preparations’ like ‘roti’ and ‘khakra’

Karnataka Authority of Advance Ruling (Goods and Services Tax): In the instant application the question was that whether the preparation of “Whole

Advance Rulings Case Briefs

Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR

Kerala Authority for Advance Ruling (Goods and Services Tax): The Authority for Advance Ruling (AAR), GST Department, Kerala comprising of B.G. Krishnan, Joint

Advance Rulings Case Briefs

Advance Authority for Rulings: Inter-state office services to attract 18% GST

Advance Authority for Rulings, Karnataka Bench: The Bench in a ruling sought by Bengaluru-based Columbia Asia Hospitals, held that employer-employee relationship in a

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Advance Rulings

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

MP AAR | Can ‘Fried Fryums’ be equated with ‘Papad’? Authority determines correct classification

WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed

WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains

WB AAR | ‘Phytotherapy’ treatment to cure osteoarthritis and disorders of similar nature not exempted under GST

GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST

WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance

18% GST to be levied on ‘parotas’ as they do not fall under the category of ‘ready to eat food preparations’ like ‘roti’ and ‘khakra’

Medicines supplied to in-patients through a hospital pharmacy not taxable, but medicines supplied to out-patients taxable under the GST regime: Kerala AAR

Advance Authority for Rulings: Inter-state office services to attract 18% GST

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