GST Vidhi | GST Advance Ruling


GST On Marketing/Recruitment/Referral Services to Foreign Institution and Universities

08/10/2024

M/s. Center for International Admission and Visas (CIAV) Vs. Telangana State Authority for Advance Ruling (TSAAR)

Mangaldas Mehta & Company Ltd Vs. Gujarat Authority for Advance Ruling (GST) (Advance Ruling No.: GUJ/GAAR/R/2024/05)

06/10/2024

ITC Restrictions for Restaurant Services at 5% Concessional Tax Rate: No ITC on General Expenses, Area Apportionment, and Rules 42/43

M/s. Changejar Technologies Pvt. Ltd. Vs. Karnataka Authority for Advance Rulings ( KAR ADRG 08/2024 )

06/10/2024

E-Commerce Platforms Selling Goods and Collecting Payments Classified as Electronic Commerce Operators (ECO) Under CGST Act Section 2(45) - Karnataka Authority for Advance Rulings

M/S Mangala Product Private Limited Vs. Rajasthan Authority for Advance Ruling (Advance Ruling No. RA.J/AAR/2023-24/04)

22/09/2024

Input Tax Credit is not eligible on the GST paid for advertisement items like calendars, t-shirts, and pens with the company’s logo, distributed during business meetings for marketing and business promotion

Dishman Carbogen Amcis Limited Vs Gujarat Authority for Advance Ruling (GUJ/GAAR/R/2022/34)

05/09/2024

Sales of used motor vehicles are subject to GST based on the positive margin, which is calculated as the sale consideration minus the depreciated value of the vehicle

Global Reach Education Services Pvt Ltd Vs. West Bengal Authority for Advance Ruling (WBAAR)

14/08/2024

Promotional & Enrolment of Students Services provided to foreign universities are considered as “export of services” under Section 2(6) of the IGST Act & Taxable under GST

M/s Shalby Limited Vs Gujarat Authority for Advance Ruling (Ruling Order No.: GUJ/GAAR/R/11/2021)

08/08/2024

Supply Of Goods and Services To In-Patients As Part Of Health Care Services Is Constitutes A Composite Supply, And It Is Exempt From GST

M/s. South India Krishna Oil & Fats Pvt Ltd Vs. Authority for Advance Ruling - Andhra Pradesh (AAR No. 12/AP/GST/2023)

06/08/2024

GST Is Not Leviable On Compensation Amounts Such As Liquidated Damages, Trade Settlement, Or Damages Collected For Non-Performance Or Breach Of Contract

M/s Humble Mobile Solutions Pvt. Ltd., Bengaluru Vs. Authority For Advance Rulings - Karnataka (Advance Ruling No. KAR ADRG 58/2019 Date: 19th September, 2019)

30/07/2024

Whether the applicant is liable to pay tax for the supply of services by another person through the e-commerce platform operated by the applicant

M/s Abans Alternative Fund Manager LLP Vs. Authority For Advance Ruling: Gujarat (Order Number: GUJ/GAAR/R/2024/08, Order Date: 16/04/2024)

22/07/2024

Whether a SEZ unit is required to pay tax under the reverse charge mechanism on services received from an advocate

M/s Worley Services India Pvt. Ltd. Vs. Appellate Authority for Advance Ruling : Maharashtra (ORDER NO. MAH/AAAR/DS-RM/14/2022-23 Date: 03.01.2023)

18/07/2024

GST rates applicability to various classifications of professional, technical, and business services related to the mining and exploration sector

M/s Kasturba Health Society Vs. Appellate Authority For Advance Rulling - Maharashtra (Application No. : MAH/AAAR/DS-RM/13/2022-23 Date: 05-12-2022 )

12/07/2024

Clarification on GST Liability for Educational and Health Care Services by Kasturba Health Society

M/S. N.B. Patil Vs. Appellate Authority for Advance Ruling: Maharashtra (Application No. MAH/AAAR/AM-RM/07/2022-23 Date: 02.06.2022)

10/07/2024

Whether exemption is available on turmeric-related support services which fall under the category of agricultural services

M.S Fena Private Limited Vs. Authority for Advance Ruling: Uttarpradesh (Application No: UP. ADRG 40/2023 Date: 05-12-2023)

10/07/2024

Advance Ruling on Transfer of Leasehold Rights: A Case Study of M.S Fena Pvt Ltd

M/S Precision Camshafts Limited Vs. Authority For Advance Ruling: Maharashtra (Advance Ruling No. MAH/AAAR/DS-RM/16/2022-23 Date: 20.01.2023)

07/07/2024

Whether the supply of camshafts along with the design and development services constitutes a composite supply

M/s. Sundaram Clayton Limited Vs. Authority For Advance Ruling - Tamilnadu

05/09/2023

Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to 'supply' under the CGST Act and (b) whether the recovery would attract Goods and Services Tax(GST)

M/s Access Healthcare Services Private Limited Vs Authority For Advance Ruling – Tamilnadu

15/06/2023

Whether tax paid on input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as Input tax credit (ITC)

J.K. Fenner (India) Limited Vs. Authority For Advance Ruling - Tamilnadu

06/06/2023

Whether the GST paid on works contract for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property.

M/S Acsen Hyveg Private Limited Vs. Authority For Advance Ruling - Haryana

04/07/2018

GST Implications on Seeds for Sowing and Associated Transportation Services

M/s. Suswani Foundations Private Limited Vs. Authority For Advance Ruling - Tamil Nadu

19/12/2023

Whether ITC is available on Inputs to the assessee when the Godowns construted by him is entirely meant for renting it out for Commercial purposes to registered dealers

M/S Faiveley Transport Rail Technologies India Private Limited Vs. Authority For Advance Ruling-Tamil Nadu

20/12/2023

Whether GST is applicable on recovery of nominal amount by the Applicant from employees for availing the facility of Canteen at the factory premises