Articles

GSTN has enhanced IMS  to include import data from Bills of Entry, enabling taxpayers to view and reconcile both domestic and import transactions seamlessly on GST portal.

GSTN Introduces Import of Goods Functionality in Invoice Management System

Judgement

As per AAR, the Research and development services given by the applicant to CCRAS fall within the scope of 'supply' under section 7 of the CGST Act, 2017, and the applicant is liable to discharge GST at the applicable rates.

AAR: Research and Development Services for Ministry of Ayush Qualifies as 'Supply' under GST

The Andhra Pradesh AAR rejected a GST advance ruling application related to documentation for material and machinery movement, citing it falls outside the scope of Section 97(2) of the GST Act.

Andhra Pradesh GST Advance Ruling Rejected for Queries on Inter-State Movement Procedures

The AAR held that the license fees collected by the applicant from contractors for the maintenance and operation of public toilets are exempt from GST under Sl. No. 76 of Notification No. 12/2017-Central Tax (Rate).

License Fee for Maintenance of Public Toilet is Exempt from GST: AAR

Govt. introduces new GST registration scheme under Rule 14A which offers auto-approval within 3 working days for eligible small and low-risk businesses.

Fast-Track GST Registration: Simplified GST Registration Scheme

As per the Andhra Pradesh AAR, the applicable GST rate on the maintenance charges for flow meters is 18% (9% APGST + 9% CGST).

Explore Our Blogs

GSTN Introduces Import of Goods Functionality in Invoice Management System

AAR: Research and Development Services for Ministry of Ayush Qualifies as 'Supply' under GST

Andhra Pradesh GST Advance Ruling Rejected for Queries on Inter-State Movement Procedures

License Fee for Maintenance of Public Toilet is Exempt from GST: AAR

Fast-Track GST Registration: Simplified GST Registration Scheme

Maintenance of Flow Meters for Recycled Water Supply Attracts 18% GST: AAR