Judgement

Interest received under the Hybrid Annuity Model for road construction projects is liable to GST, as clarified by the Maharashtra AAR.

GST Applicable on Interest Payments on Equated Yearly Annual Model: AAR

Circulars

The Department of Trade and Taxes, Government of NCT of Delhi, has made virtual hearings mandatory to ensure a fast and more transparent process.

Delhi State GST Department Issues Mandatory Virtual Hearing Guidelines for GST Proceedings

The instant provision of testing and commissioning services of Rail Track must be classified under Heading 9954.

GST Rate of 18% Applicable on Rail Track Testing and commissioning service: AAR

As per the Maharashtra Authority of Advance Ruling, Infantometer is covered under the Tariff Heading 9018, and the GST is applicable at 12%.

GST Rate of 12% on 'Infantometer', a Diagnostic Medical Equipment: AAR

GST Rate of 12% on 'Infantometer' a Diagnostic Medical Equipment: AAR

AAR Maharashtra denies ITC on GST paid for imported sample drugs used in clinical trials by PPD Pharmaceutical, citing ineligibility under Section 16(1) of the CGST Act.

AAR Denies ITC of GST Paid on Import of Sample Drug

As per the Maharashtra AAR, ATS is covered under tariff heading 8708 of the Indian Customs Tariff.

Explore Our Blogs

GST Applicable on Interest Payments on Equated Yearly Annual Model: AAR

Delhi State GST Department Issues Mandatory Virtual Hearing Guidelines for GST Proceedings

GST Rate of 18% Applicable on Rail Track Testing and commissioning service: AAR

GST Rate of 12% on 'Infantometer' a Diagnostic Medical Equipment: AAR

AAR Denies ITC of GST Paid on Import of Sample Drug

AAR Classifies Emission System as Vehicle Part With 28% GST