Rental or leasing services of non residential property: commercial subletting with boarding and hospitality qualifies as taxable supply.
The lessor leased a fully furnished building to a lessee who sub lets furnished rooms and provides boarding and hospitality services; the operation and commercial management by the lessee mean the activity is classified as rental or leasing services of non residential property, making the lease receipts taxable as rental/leasing services under GST. (AI Summary)

Classification of hand sanitizers as chemical goods confirms standard GST treatment; essential commodity status does not create exemption.
Authority for Advance Ruling held hand sanitizers are classifiable as chemical preparations attracting the standard GST rate for that tariff classification and clarified that essential commodity designation does not automatically grant GST exemption; exemption must be claimed under the statutory exemption notification framework. (AI Summary)

GST registration for liquidator required as asset sales under insolvency are taxable supplies and subject to applicable HSN rates.
Sale of corporate assets by a liquidator under insolvency proceedings is a taxable supply under GST and attracts HSN-based classification and rates; the liquidator must obtain GST registration to effect such disposals, and where an insolvency professional is registered as the authorized person that registration continues with suitable amendment if the authorized person or status changes, in line with relevant notifications and circulars. (AI Summary)

Reimbursement of expenses taxable under GST unless treated as pure agent; strict invoice and authorization conditions apply.
Reimbursement of expenses is generally included in the value of supply and attracts GST unless the supplier qualifies as a pure agent, in which case payments made to third parties on recipient authorization, separately invoiced, procured in addition to the supplier's own services, and meeting the pure agent criteria (contractual agency, no title, no personal use, and recovery only of actual amounts) are excluded from value of supply. (AI Summary)

Input tax credit on fixed assets limited to taxable-use portion; motor vehicles credit permissible only for specified uses.
Input tax credit on fixed assets is restricted to the portion attributable to taxable business use where assets are used partly for business and partly for other or exempt purposes; proportionate claim and reversal follow Rule 43. Motor vehicles and conveyances are generally ineligible for credit except when used for further supply of such vehicles, passenger transportation, imparting training, or goods transportation. Unclaimed proportionate credit may be capitalised and depreciation claimed on that capitalised amount. (AI Summary)