Authority of Advance Ruling (AAR) weekly flashback for the period 06 to 12 April 2025.

Fraud Victims Hit Twice: GST Payable Even Without Receiving Payment: AAR [READ RULING]

The Gujarat Authority of Advance Ruling (AAR) has differentiated between the concept of ‘Sale’ and ‘Supply’ under GST and ruled that the goods and service tax (GST) must be paid even without receiving payment.

5% GST On Maida Pappad: AAR

The Tamil Nadu Authority of Advance Ruling (AAR) has held that 5% goods and service tax (GST) is applicable on ‘Maida Pappad’.

GST Payable On Amount Deducted From Employee Salaries for Factory Meals: AAR

The Maharashtra Authority of Advance Ruling (AAR) has held that the Goods and Service Tax (GST) is payable on the amount deducted from employee salaries for factory meals.

The bench of D. P. Gojamgunde and Priya Jadhav have observed that the value of the outward supply of canteen and transportation service may be considered as having two parts. First part is the amount of recovery that is made from the employees, and second part is the balance value of the services provided by the employer as a perquisite which is in lieu of the services provided by employees to the employer. 

GST Payable On Biotech’s Cancer Test: AAR

The Maharashtra Authority of Advance Ruling (AAR) has ruled that Goods and Service Tax (GST) is payable on Biotech’s Cancer Test.

18% GST On Supply Of Reconstruction, Maintenance, Housekeeping And Security To Railways: AAR

The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% goods and service tax (GST) is payable on supply of reconstruction, maintenance, housekeeping and security to railways.

Real Estate Business To Pay 18% GST On Consideration Received From Home Buyers: AAR

The Maharashtra Authority of Advance Ruling (AAR) has ruled that real estate business to pay 18% Goods and Service Tax (GST) on consideration received from home buyers.