GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport: Kerala AARThe Kerala AAR ruled that the concessionaire agreement between AAI and Adani Thiruvananthapuram International Airport Ltd is a supply of se...
Adani to pay 18% GST on staff cost dues to AAI; nothing for transfer of Jaipur International airport businessThe AAI had approached the Rajasthan-bench of the Authority for Advance Ruling (AAR) seeking ruling on whether transfer of business to M/s ...
Packed, frozen paratha 'quite different' from roti/chapatti; attracts 18% tax: GST Appellate AARSuch parathas, whether named Malabar, Mixed vegetable, Onion, Methi, Alu, Laccha, Mooli or Plain, have ingredients like margarine, salt, em...
Employers no longer require to deduct GST on subsidised meal cost recovered from employees: AARIn its ruling, the AAR said that the firm is not liable to pay GST on the amount deducted/recovered from the employees. The firm collects t...
No GST on hospital services under membership plansThe ruling came in response to an application by Divyajivan Healthcare LPP. It had approached the AAR seeking clarity on levy of GST on a m...
Canteen services for employees out of GST netIn a recent ruling, the Gujarat Authority for Advance Ruling (AAR) said that GST is not applicable on the amount collected from the employe...
Contradictory rulings put pharma, FMCG companies in a fix over tax credit for lost goodsMadras HC in a recent case ruled that input tax credit availed by a company or a manufacturer need not be reversed in case of a loss incurr...
Papads of all shapes and sizes to be treated equally, Fryums not so muchInterestingly, so long as the ingredients of preparation and manufacturing are same, any edible product in any shape and size is a 'papad' ...
Lassi exempt from GST, AAR Gujarat rulesA ruling made by the GST Authority for Advance Rulings (AAR-Gujarat) has held that lassi, the fermented milk beverage, is exempt from GST. ...
No GST on canteen charges recovered from employees: AARTata Motors had approached the Gujarat bench of Authority for Advance Ruling (AAR) seeking a ruling on whether Goods and Services Tax (GST)...
Idli, dosa tax: 18% GST applicable on packaged products that can make food items, rules AARWhile AAR rulings are only applicable to the company that has approached the particular bench, it tends to create a precedent in law, tax e...
Flavoured milk taxable at 12% under GST: AAR rules in Amul dairy caseEarlier the Karnataka AAR, in an application of Karnataka Cooperative Milk Producers Federation, had ruled that flavoured milk is taxable a...
No GST on electricity charges recovered from tenantsGST has a concept of “pure agent”, under which if you incur an expense while providing a service to your customer, then on satisfaction of ...
Developed land sold as plots will attract GST: AARThe AAR has also concluded that sale of developed plots will be covered under the clause 'construction of a complex intended for sale to a ...
GST Council may consider national bench of AAAR next month; move to give certainty to taxpayersThe AARs in different states have passed about 470 orders, while AAARs have disposed of around 69 cases till March 2019.
Catering services provided to offices and industry canteens to attract 18% GSTThe case went to AAR when an applicant, which is in the business of providing catering services to various industry and factory canteens, c...
GST Council asks Centre, states to quickly set up appellate authoritiesWith AARs in different states started giving rulings since March, it has become imperative for the Centre as well as states to set up the A...