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The decision of the Authority for Advance Ruling that Goods and Services Tax (GST) is applicable on the value of silver that is extracted from old or used batteries received free of cost from Indian Naval formations has been kept by the Tamil Nadu Appellate Authority for Advance Ruling (AAAR). The silver extracted from the […]
For school transportation services where payments are made directly by parents, no Goods and Services Tax (GST) exemption is available, the Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) has held. The appellant, Tvl. Batcha Noorjahan, proprietor of M/s. School Transport had entered into long-term agreements with schools to deliver transportation for students and […]
The Karnataka Appellate Authority for Advance Ruling (AAAR) held that no Goods and Services Tax (GST) can be imposed on additional surcharges paid by Open Access (OA) consumers to government-owned electricity suppliers. The application before the AAAR was filed via M/s Chamundeshwari Electricity Supply Corporation Limited (CESCL), a public sector company owned by the Government […]
The Gujarat Appellate Authority for Advance Ruling (AAAR) has overturned a prior ruling on Devendra Kantibhai Patel’s GST obligations for consultancy services provided to the Roads and Buildings (R&B) Department of the Gujarat government. The original Advance Ruling (GAAR) had refused the claim of Patel for exemption under Notification No. 12/2017-CT (R), which exempts pure […]
The Odisha State GST AAAR has issued a decision regarding the taxation of leasing e-bikes/EVs. It determined that leasing e-bikes without an operator falls under a specific category related to financial services. Consequently, as per the central tax rate notification No 20/2019- CT(R) issued in September 2019, this service is subject to an 18% Goods […]
The Margin Scheme as foreseen under Rule 35(5) of the Central Goods and Services Tax (CGST) Rules, 2017 shall be applied to the sale of used lead acid batteries, plastic waste and scrap from aluminium, steel, copper and brass utensils, as stated by the Rajasthan Appellate Authority for Advance Ruling (AAAR). Appellate Authority provides the […]
In the case of Kitchen Express Overseas Ltd (GST AAAR Gujarat), M/s Kitchen Express Overseas Ltd (referred to as “the appellant”) submitted an appeal under section 100 of the CGST Act, 2017, and the GGST Act, 2017. This appeal challenged the Advance Ruling No. Guj/GAAR/RJ32/2021, dated July 30, 2021, issued by the Gujarat Authority for […]
AAAR ruled that the Authority for Advance Ruling, Rajasthan had made a mistake in pronouncing the ruling on merits. AAR ruling, Rajasthan on 18.10.2022 has been set aside and the case is remanded back to the AAR to determine the application afresh on merits post acknowledging all the questions secured by the appellant in their […]
For Advance Ruling (AAAR) of Gujarat recently, the GST Appellate authority made a ruling in the matter of Wago Private Limited. The same ruling concentrated on the eligibility of input tax credit (ITC) for expenses made on air conditioning and ventilation systems utilized in the establishment of a new factory. The very ruling furnishes clarity […]
