Appellate Authority of Advance Ruling (AAAR) and Authority of Advance Ruling (AAR) Weekly Flashback for the period 2 to 8 February 2025.
Table of Contents
AAAR
No GST Payable On Settlement Fee: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable on settlement fee.
18% GST Payable On Supply Of Instant Mix Flours For Gota, Khaman, Dalwada, Dahiwada, Idli, Dhokla, Dhosa, Pizza, Methi Gota And Handvo: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) has ruled that 18% GST is payable on supply of instant mix flours for Gota, Khaman, Dalwada, Dahiwada, Idli, Dhokla, Dhosa, Pizza, Methi Gota and Handvo.
Supply Of Pencils Sharpener Along With Pencils Is ‘Mixed Supply’ Under GST: AAAR Rejects Dom’s Appeal
The Gujarat Appellate Authority of Advance Ruling (AAAR) while rejecting the Dom’s appeal has ruled that supply of pencils sharpener along with pencils is covered under the category of mixed supply.
GST Payable On Readily Available Food And Beverages Sold Over Restaurant’s Counter, Doesn’t Qualify Restaurant Service: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) has ruled that GST is payable on readily available food and beverages sold over restaurant’s counter and it does not qualify restaurant service.
GST Payable On Examination Services Provided To Gujarat Panchayat Service Selection Board: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) has ruled that GST payable on examination services provided to Gujarat Panchayat Service Selection Board (GPSSC).
AAR
No Additional GST On High Seas Sales But Work Contract Valuation Includes Sales: Gujarat AAR
The Gujarat Bench of Authority of Advance Ruling (AAR) has ruled that there is no additional GST on High Seas Sales (HSS) but work contract valuation includes sales.
18% GST On Supply Of Leasing Of Commercial Properties Along With Fit-Outs: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that 18% GST is applicable on supply fitted assets on hire basis.
No GST On Supply of Data Entry Operators & IT Personnel For Jal Jeevan Mission: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that no GST on Supply of Data Entry Operators & IT Personnel for Jal Jeevan Mission.
