AAAR & AAR Weekly Flashback: 01 To 07 June 2025
AAAR & AAR Weekly Flashback: 01 To 07 June 2025
Appellate Authority of Advance Ruling (AAAR) and Authority of Advance Ruling (AAR) Weekly Flashback for the period 01 To 07 June, 2025.
AAAR
ITC Reversal On Goods Destroyed In Flood, Fire: AAAR
The Telangana Appellate Authority of Advance Ruling (AAAR) has upheld the AAR’s ruling by which it was held that Input Tax Credit (ITC) Reversal on goods destroyed in flood, fire, etc.
AAR
No GST Exemption On Leasing Out Of Constructed Property On Leased Land: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that no Goods and Service Tax (GST) exemption is available on leasing out of constructed property on leased land.
Supply Of Solar Power Plant Components Along With Erection Is A ‘Composite Supply’: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that the supply of components of the solar power plant along with the erection of the same would be treated as a composite supply of the nature of works contract.
The West Bengal Authority for Advance Ruling (AAR) has granted tax exemptions on several contracts awarded to Sunanda Environmental International Private Limited under the Jal Jeevan Mission (JJM), identifying most as either pure services or composite supplies eligible for beneficial tax treatment under the GST regime.
Exchange Of Silver Scrap For Finished Ornaments Is ‘Supply’ Under GST; E-Way Bill Not Mandatory: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has held that the exchange of silver scrap for finished ornaments is ‘supply’ under Goods and Service Tax (GST).
The Tamil Nadu Authority of Advance Ruling (AAR) has held that the goods and service tax (GST) exemption is not available on frozen meat products packs sold to distributors without mentioning ‘not for retail sale’.
GST Exemption On Supply Of Goods Carriage On Hire Or Lease To GTA: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has held that goods and service tax (GST) exemption is available on supply of goods carriage on hire or lease to a Goods Transport Agency (GTA) is a taxable supply.
Painting, Maintenance Corpus Fund Collected by Housing Societies Attracts GST: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that the amount of corpus/sinking/capital fund collected from the residents for the purpose of paintingand carrying out some building maintenance work in the common area of the apartment is subjected to CGST and SGST and applicable tax need to be paid.
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
