https://www.taxtmi.com/article/detailed?id=8030 Advance rulings are a prescribed mechanism to determine questions of law or fact on GST liability for proposed transactions, designed to provide certainty and reduce litigation. Recent AAR decisions: hotel and restaurant services to SEZs are not zero rated unless part of authorized operations and consumed in SEZ; sale of a going concern requires transfer of a running business and is not taxable; EPC turnkey contracts combine supply of goods and services; interest on loans may be exempt under the applicable notification. en-us Mon, 18 Jun 2018 08:08:36 +0530 Mon, 18 Jun 2018 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8030 Advance rulings are a prescribed mechanism to determine questions of law or fact on GST liability for proposed transactions, designed to provide certainty and reduce litigation. Recent AAR decisions: hotel and restaurant services to SEZs are not zero rated unless part of authorized operations and consumed in SEZ; sale of a going concern requires transfer of a running business and is not taxable; EPC turnkey contracts combine supply of goods and services; interest on loans may be exempt under the applicable notification. Articles Goods and Services Tax - GST Mon, 18 Jun 2018 08:08:36 +0530 https://www.taxtmi.com/article/detailed?id=8030