Judgement

The supply of accommodation with food under the American Plan (AP) or Continental Plan (CP) is a composite supply.

Hotel Accommodation with Food Supply under AP or CP is Composite Supply: WBAAR

GST AAR: Accommodation with Food a Composite Supply

As per the West Bengal Authority for Advance Ruling (WBAAR), the raincoats made of PVC are included under the heading no. 392620 and attracts 18% GST.

PVC Raincoats Attract GST Rate of 18%: WBAAR

AAR rules that seats of a kind used for motor vehicles fall under entry 210A of Schedule IV at 28% GST, while parts of such seats continue under entry 435A of Schedule III at 18% GST

Karnataka AAR Clarifies GST Rate on Parts of Motor Vehicle Seats

News

GSTN updates system to allow refunds on negative minor heads, even if total demand is zero or positive.

GST System Upgrade: GSTN Enhances System to Simplify Order-Based Refunds for Taxpayers

AAR finds inapplicable where services are provided to a state skill development corporation and not directly to Government

AAR Holds Training Services Provided Through State Skill Development Corporation Are Taxable

Authority holds that “parts of seats” are distinct from finished motor vehicle seats and fall under 18% GST classification.

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GST AAR: Accommodation with Food a Composite Supply

PVC Raincoats Attract GST Rate of 18%: WBAAR

Karnataka AAR Clarifies GST Rate on Parts of Motor Vehicle Seats

GST System Upgrade: GSTN Enhances System to Simplify Order-Based Refunds for Taxpayers

AAR Holds Training Services Provided Through State Skill Development Corporation Are Taxable

AAR Karnataka: GST on Motor Vehicle Seat Parts Taxable at 18%, Not 28%