The Appellate Authority of Advance Ruling (AAAR) and Authority of Advance Ruling (AAR) weekly flashback for the period 30 March to 5 April 2025.
Table of Contents
AAAR
GST On E-procurement Transaction Fee Collected On Behalf Of State Govt: AAAR
The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that Goods and Service Tax (GST) is applicable on e-procurement transaction fee collected on behalf of the state government.
GST Liability On Developers Arises At Possession Transfer, Not On Receipt Of Development Rights: AAAR
The Telangana Appellate Authority of Advance Ruling (AAAR) has held that the Goods and Service Tax (GST) liability on developers arises at possession transfer and not on receipt of development rights.
AAR
No GST On Goods Lost In Transit: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that no goods and Service Tax (GST) is payable on the goods lost in transit.
ITC Not Available On Share Buyback Expenses: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is not available on share buyback expenses.
No GST Exemption On Supply Of Dredging Services To Gujarat Maritime Board: AAR
The Gujarat Authority of Advance Ruling (AAR) has held that no Goods and Service Tax (GST) exemption is allowable on supply of dredging services to Gujarat Maritime Board under serial No. 3A of notification No. 9/2017-IT (Rate) dated 28.6.2017 as amended by notification No. 2/2018-IT (Rate) dated 25.1.2018.
ITC Available on Canteen Services for Factory Employees, Limited to Employer’s Cost Share: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) available on canteen services for factory employees, which is limited to employer’s cost share.
No GST ITC on Inputs for Mutual Fund Transactions: AAR
The Gujarat High Court has held that the applicant is not eligible to avail input Tax credit (ITC) of tax paid on inputs & input services used in relation to the subscription and redemption of mutual funds and also required to reverse the ITC on common inputs and input services used in relation to the subscription and redemption of mutual funds as per Section 17 (2) under GST Act.
