Pranav B Prem The Maharashtra Authority for Advance Ruling (AAR) has held that Goods and Services Tax (GST) is payable on free flats, additional area, amenities, and other charges provided to members of a housing society in redevelopment projects, treating the arrangement as a barter for transfer of development rights (TDR).
Pranav B Prem The Rajasthan Authority for Advance Ruling (AAR) has held that labour services provided at construction work sites fall under HSN code 9954 and attract Goods and Services Tax (GST) at the rate of 18%. The Bench comprising Utkarsha (Joint Commissioner, Central Tax) and Dr. Akhedan Charan (Additional Commissioner, State Tax) delivered the ruling on an appli...
Pranav B Prem The Rajasthan Authority for Advance Ruling (AAR) has held that the income tax paid by a partnership firm and its partners cannot be aggregated to claim exemption under Rule 86B of the Central Goods and Services Tax (CGST) Rules, 2017. The Bench of Utkarsha (Joint Commissioner, Central Tax) and Dr. Akhedan Charan (Additional Commissioner, State Tax) observed that the exemption under Rule 8...
Pranav B Prem The Maharashtra Authority for Advance Ruling (AAR) has held that 18% GST is applicable on the activity of shifting or height raising of transmission towers and lines undertaken by Maharashtra State Electricity Transmission Company Limited (MSETCL) at the request of dedicated consumers such as the Railways, National Highway Authority of India (NHAI), and other project authorities.
Pranav B Prem The Maharashtra Authority for Advance Ruling (AAR) has held that a company engaged in monitoring clinical trials is not entitled to claim Integrated Goods and Services Tax (IGST) credit on imported sample drugs under Section 16(1) of the Central Goods and Services Tax (CGST) Act, 2017. The Authority also denied credit of GST paid on logistics and Customs House Agent (CHA) services used fo...
Pranav B Prem The Gujarat Appellate Authority for Advance Ruling (AAAR) has held that M/s. KEI Industries Ltd. is entitled to avail Input Tax Credit (ITC) on inputs and input services used for the construction of a concrete tower to support and erect Vertical Continuous Vulcanization (VCV) lines at its factory in Gujarat. The ruling overturns the earlier decision of the Gujarat Authority for Advance Ru...
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