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Delhi High Court Affirms Appellate Forum as Primary Remedy for CGST Penalty Disputes; Rejects Writ on Officer Competence Citing Statutory Notifications and Circulars
Rohit Garg & Ors vs Union of India & Ors
(2026) TaxCorp(IDT) 14747 (AAR)
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West Bengal AAR Clarifies Nil GST Applicability on Uncoated Paper Supplied for Exercise Book Manufacture—Actual Use by Recipient is Decisive
In the matter of Radha Paper Agencies
(2026) TaxCorp(IDT) 14746 (AAR)
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West Bengal AAR Affirms Use-Based GST Exemption for Ruled/Lined Paper Sheets, Clarifies Classification and Supply Chain Tax Liability
In the matter of Mangalam Kallani HUF
(2026) TaxCorp(IDT) 14745 (AAR)
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West Bengal AAR: No GST on Actual Electricity Charges Recovered by Premises Maintenance Service Provider Acting Deemed ‘Pure Agent’—Despite Failing Contractual Test
In the matter of DH Maintenance Limited
(2026) TaxCorp(IDT) 14744 (AAR)
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GST Not Applicable on International Air Tickets Embarked Outside India; West Bengal AAR Clarifies Tax Rates for Biman Bangladesh Airlines
In the matter of Biman Bangladesh Airlines Limited
(2026) TaxCorp(IDT) 14717 (AAR)
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Rajasthan AAR Holds Natural Psyllium Seeds Procured via APMC Auctions Not “Fresh”; Subject to 5% GST Exclusion from Exemption Confirmed
In the matter of Rajendra Prasad
(2026) TaxCorp(IDT) 14691 (AAR)
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Rajasthan AAR Clarifies GST Rate on Job Work for Handicraft Items: 5% for Registered Job Workers; Exemption for Marble and Wooden Deities
In the matter of Tushar Agarwal
(2026) TaxCorp(IDT) 14689 (AAR)
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AAR Rajasthan Clarifies E-Invoicing Liability for Coaching Institutes: Contractual Payer, Not Fee Payer, is the GST Recipient
In the matter of Allen Career Institute Pvt Ltd
(2026) TaxCorp(IDT) 14686 (AAR)
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Gujarat AAR Confirms 18% GST on PTFE Braided Gland Packing: Excludes Textile Classification, Upholds Plastic Article Status
In the matter of Sanghvi Products
(2026) TaxCorp(IDT) 14675 (AAR)
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Gujarat AAR Holds Polypropylene/Polyethylene Plastic Twine Liable to 18% GST under CTH 3926 9099, Rejects Classification as Textile Twine
In the matter of Amit Vinodkumar Kanjiya
(2026) TaxCorp(IDT) 14673 (AAR)
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Facilitator of Hotel Bookings Not Eligible as ‘Pure Agent’ under Rule 33: West Bengal AAR Holds Tax at 18% on Full Amount
In the matter of Feel Good Hospitality Private Limited
(2026) TaxCorp(IDT) 14670 (AAR)
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AAR Tamil Nadu Declares GST Applicable on Upkeep and Maintenance Services of TNUHDB Units; Exemption Denied for Non-Composite Supply under SAC 999423
In the matter of Jay Kay Trans
(2026) TaxCorp(IDT) 14668 (AAR)
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AAR Tamil Nadu Denies 5% GST Concession to Compostable Plastic Bags in Absence of Biodegradability Certification
In the matter of Symphony Polymers Private Limited
(2026) TaxCorp(IDT) 14667 (AAR)
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Gujarat AAR Affirms 18% GST on Offset Printing Services Rendered on Kraft and Duplex Paper Provided by Box Manufacturers
In the matter of Rashmiben Sanjaykumar Hemani
(2026) TaxCorp(IDT) 14654 (AAR)
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Gujarat AAR Determines 18% GST for “Papad Khar,” Classifies Product as Inorganic Carbonate under HSN 28362090
In the matter of Sardar Chemical Industries
(2026) TaxCorp(IDT) 14653 (AAR)
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Rajasthan AAR Holds 18% GST Applicable on Collection and Transportation of Cow Dung to Biogas Plant; Exemption Denied Due to Absence of Consignment Note and “Mixed Supply” Character
In the matter of Hadoti Constructions Company Joint Venture
(2026) TaxCorp(IDT) 14650 (AAR)
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Loading of Railway-Owned Ballast by JCB Loaders Held as Independent Cargo Handling Service Taxable at 18% GST
In the matter of S K Swamy and Company
(2026) TaxCorp(IDT) 14649 (AAR)
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Gujarat AAR Clarifies GST Rate on Ophthalmic Binocular Surgical Microscope: Classified Under CTH 9018 and Taxed at 5%
In the matter of Lab Medica Systems Private Limited
(2026) TaxCorp(IDT) 14644 (AAR)
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Gujarat AAR Clarifies GST Rate and Classification for Laundry Soaps in Bar/Cake Form, Excludes Toilet Soaps from Same HSN Code
In the matter of Chehar Industry Private Limited
(2026) TaxCorp(IDT) 14643 (AAR)
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Rajasthan AAR Clarifies GST Classification: Structural Stone Products Taxed at 18%, Concessional 5% Rate Only for Standalone Decorative Articles
In the matter of SKL Design Studio Pvt Ltd
(2026) TaxCorp(IDT) 14641 (AAR)
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