Judgement

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

Articles

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).

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

High Court orders interest of Rs. 71,31,225/- on refund of Rs. 2,62,37,558/- collected as IGST on ocean freight; holds levy unconstitutional.

High Court Directs Payment of Interest on Refund of IGST Collected on Ocean Freight

The Andhra Pradesh AAR has ruled that GST is applicable on the export of processed frozen shrimps, whether packed in printed or plain cartons.

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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

High Court Directs Payment of Interest on Refund of IGST Collected on Ocean Freight

GST Applicable on Export of Processed Frozen Shrimps: AAR