https://www.taxtmi.com/article/detailed?id=8426 State Advance Ruling authorities have issued numerous decisions and appellate orders, prompting approval for a centralized appellate authority to resolve divergent rulings. Recent AAR determinations: (1) developer services under a turnkey river rejuvenation contract were held to fall within the notified development related service entry; (2) payments to tenants for vacating premises, alternate accommodation and delayed possession were treated as receipts for doing an act and hence taxable supply; (3) a geared motor was classed as an electric motor under the relevant HSN heading; and (4) a hydraulic orbital steering unit was classed under the tariff heading for valves rather than as vehicle parts. en-us Sat, 23 Mar 2019 10:15:52 +0530 Sat, 23 Mar 2019 10:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8426 State Advance Ruling authorities have issued numerous decisions and appellate orders, prompting approval for a centralized appellate authority to resolve divergent rulings. Recent AAR determinations: (1) developer services under a turnkey river rejuvenation contract were held to fall within the notified development related service entry; (2) payments to tenants for vacating premises, alternate accommodation and delayed possession were treated as receipts for doing an act and hence taxable supply; (3) a geared motor was classed as an electric motor under the relevant HSN heading; and (4) a hydraulic orbital steering unit was classed under the tariff heading for valves rather than as vehicle parts. Articles Goods and Services Tax - GST Sat, 23 Mar 2019 10:15:52 +0530 https://www.taxtmi.com/article/detailed?id=8426