Authority for Advance Ruling Archives

separate GST registration for FTWZ operations

Case Briefs Tribunals/Commissions/Regulatory Bodies

Separate GST registration not required under S. 22 CGST Act for Free Trade Warehousing Zone operations: Tamil Nadu AAR

Registration under Section 22 of the CGST Act is linked to the place from where taxable supplies originate and not the mere existence of a warehousing unit in another State. The AAR clarified that storage in an FTWZ does not create an additional liability to register.

Legal RoundUp Tribunals/Regulatory Bodies/Commissions Monthly Roundup

[Top 15 Rulings from Tribunals and Commissions] GST; MakeMyTrip, Goibibo, OYO and Google penalized by CCI; Violation of Code of Ethics & Broadcasting Standards by News18; Bombay Dyeing and Wadia Group penalized by SEBI etc.

Authority for Advance Ruling (AAR) Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not

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

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