Judgement

The AAR West Bengal rules hotel booking agent cannot exclude reimbursement from taxable value without contractual authorisation Under Rule 33


AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

The AAAR West Bengal has examined an appeal against an advance ruling concerning GST liability on amounts received pursuant to arbitral awards and a settlement agreement.

AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding 

 The AAAR West Bengal was called upon to determine whether hookah supplied through a hookah apparatus could be treated as restaurant service under paragraph 6(b) of Schedule II to the CGST Act.

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act 

AAR West Bengal has rejected an application seeking clarity on the admissibility of ITC for GST paid on works contract and construction services and  ruled that it was legally debarred from entertaining the application because the exact issue was already under active investigation.

Advance Ruling Application Dismissed as ITC Dispute was Already Pending Before Enforcement Authorities

Articles

Advance ruling on GST applicability for various service and composite supply contracts under the Jal Jeevan Mission in West Bengal.

GST Taxability of Various Supplies made to Govt of West Bengal under Jal Jeevan Mission [AAR West Bengal]

The AAR West Bengal has ruled out that GST is not Applicable on Kerosene Oil sold by Fair Price Shop to Ration Card Holders.

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AAR Holds GST Applicable on Entire Hotel Booking Consideration as Applicant Fails Pure Agent Conditions

AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act

Advance Ruling Application Dismissed as ITC Dispute was Already Pending Before Enforcement Authorities

GST Taxability of Various Supplies made to Govt of West Bengal under Jal Jeevan Mission [AAR West Bengal]

GST not Applicable on Kerosene Oil sold by Fair Price Shop to Ration-Card Holders: AAAR