Appellate Authority for Advance Ruling

Can Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

September 1, 2023

Can supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST?

August 30, 2023

Whether the Appellant is liable to pay GST on amount recovered in lieu of notice pay by an employee?

August 30, 2023

Can the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as supply of works contract under Section 2(119) of the Central Goods and Services Tax Act, 2017?

August 30, 2023

Can taxes paid on procurement of goods and/or services for installation are used,directly or indirectly, for making outward supply of services (i.e. lease rentals)

August 29, 2023

Whether GST is payable on Amount received as Reimbursement of Discount or Rebate from Castrol?

August 29, 2023

Whether gst is exempted on renting property to welfare department?

August 28, 2023

Can ‘Access Card’ printed and supplied based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet?

August 28, 2023

Whether the activities of the association of apartment owners are liable to tax under GST as a supply? If so, whether in terms of entry No.77 of the Notification No. 12/2017- Central Tax (Rate) Dated 28-06-2017 as amended by the Notification No.02/2018-CentraI Tax (Rate) dated 25-01-2018, the contribution received by the association from its members are liable to tax only in excess of the amount of 7500 per month per member?

August 28, 2023