Authority for Advance Ruling

  • GST

GST classification and rates for PoPCorn – AAR Ruling for HSN Code and CGST / SGST / IGST rates

GST classification and rates for Popcorn - AAR Ruling for HSN Code and CGST / SGST / IGST rates Popcorn…

4 years ago
  • GST

Applicability of GST on partially completed flats having identified/ unidentified customers

Applicability of GST on partially completed flats having identified customers before/after GST regime or where no customers are identified -…

5 years ago
  • GST

Applicability of GST on work executed under JDA on land owner’s portion -AAR Ruling

GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of…

5 years ago
  • GST

Taxability of works contract of dredging river-bed under GST

Taxability of works contract of dredging river-bed. Such supply is exempt with effect from 24/01/2018 ABCAUS Case Law Citation: ABCAUS…

5 years ago
  • GST

GST TDS notifications not apply to waste management service to municipality-AAR

TDS notifications not apply to conseravncy and waste management service to a municipality-AAR ABCAUS Case Law Citation: ABCAUS 3039 (2019)…

5 years ago
  • GST

Filling compound,land etc. with silver sand & earthwork in layers classifiable as site preparation service

Indian Filling compound, tank, low land etc. with silver sand and earthwork in layers classifiable as site preparation service under…

5 years ago
  • GST

Service of moving railway wagons/rakes classifiable as railway pushing & towing service

Service of moving empty or loaded wagons/rakes at siding is classifiable as railway pushing and towing service ABCAUS Case Law…

5 years ago
  • GST

ITC of GST paid on purchase of motor vehicles for supplying rent-a-cab service not admissible

ITC of GST paid on purchase of motor vehicles for supplying rent-a-cab service not admissible in terms of section 17(5)(b)(i)…

5 years ago
  • GST

Notification on TDS not applicable on exempt supplies under GST provisions–AAR

Notification on TDS under GST provisions not applicable on exempt supplies–AAR. Applicant making exempt supply to Municipal Corporation was not…

5 years ago
  • GST

ITC of GST paid on building repairs not allowable to the extent of capitalisation – AAR

ITC of GST paid on building repairs not allowable to the extent of capitalisation - AAR The allowability of ITC of GST…

5 years ago