Circular
|
Circular No. |
Subject |
| Circular No. 228/22/2024-GST dt.15.07.2024 [Para 5] | Clarifications regarding applicability of GST on certain services |
| Circular No. 190/02/2023-GST dt.13.01.2023 [Para 3] | Clarification regarding GST rates and classification of certain services |
ADVANCE RULING
| Particulars | Crux |
|
2023(12)LCX0072(AAAR) AAAR-GUJARAT Rajkot Nagarik Sahakari Bank Ltd. |
Incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Government is not a subsidy and is liable to GST. |
|
2021(07)LCX0260(AAR) AAR-GUJARAT Greenbrilliance Renewable Energy LLP |
Taxable value on tax invoice issued to the customer shall be arrived after deducting the subject subsidy from ‘System Cost’ and GST liability is on the Taxable Value. |