1. Tamil Nadu AAR: Rules on valuation of inter-state stock-transfer between distinct persons, provides that rule 28 of the CGST Rules applicable sequentially and not individually. The applicant has no right to choose the proviso which is more favorable to him.
2. Karnataka AAR: Developer/Builder liable to GST on ‘construction service’ provided to land owner in lieu of development rights.
3. Kerala AAR: Packaged Frozen seafood supplied to institutional customers, not exempt despite non-mention of Brand-name.
4. Kerala AAR: Allows separate GST registration to multiple companies functioning in a ‘co-working space’.
5. Kerala AAR: Part of fishing boats, vessels and house boats taxable @ 5%.
6. Tamil Nadu AAR: Interest/late-fee relating to pre-GST period service, received post July 2017, liable to GST