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AAAR Tamil Nadu Affirms: TR-6 Challan Not Recognized as Prescribed Document for ITC Under CGST Act—Bill of Entry Re-assessment Required
In the matter Becton Dickinson India Private Limited
(2025) TaxCorp(IDT) 11715 (AAR)
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Uttarakhand AAR Declines Reconsideration of GST Exemption for Storage of Frozen Peas, Upholds Prior Ruling on Processed Agricultural Produce
In the matter of Stellar Cold Chain Inc
(2025) TaxCorp(IDT) 11703 (AAR)
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Exemption Clarified: West Bengal AAR Holds Cottonseed De-oiled Cake Exempt from GST for All Uses; No ITC Entitlement
In the matter of Gupta Feed Products Pvt Ltd
(2025) TaxCorp(IDT) 11702 (AAR)
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Service Apartments in ‘Palladina’ Project Deemed Commercial by West Bengal AAR Despite WBRERA’s Residential Tag
In the matter of SRIPSK Developers LLP
(2025) TaxCorp(IDT) 11701 (AAR)
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Export of Frozen Shrimps in Pre-Packaged and Labelled Units Attracts 5% GST, Rules Andhra Pradesh AAR
In the matter of Sprint Exports Pvt Ltd
(2025) TaxCorp(IDT) 11699 (AAR)
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AAR Andhra Pradesh Clarifies: Invoice Value Acceptable for Supplies to Related Parties Eligible for ITC; Transportation Services to Unregistered Persons Exempt from GST
In the matter of Sri Lakshmi Ganesh Cement and Iron General Stores
(2025) TaxCorp(IDT) 11697 (AAR)
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GST Exemption Denied to Uniform Cotton Seed Cattle Feed Blend by Andhra Pradesh AAR: Classification under HSN 23061090 Attracts 5% GST
In the matter of V.K. Industries
(2025) TaxCorp(IDT) 11696 (AAR)
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Gujarat AAR Affirms ITC Eligibility for Capital Goods and Services Used in Laying Movable Transmission Infrastructure Outside Factory Premises
In the matter of Alleima India Pvt Ltd
(2025) TaxCorp(IDT) 11695 (AAR)
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Andhra Pradesh AAR Clarifies GST Rate for Pre-Packaged ‘Mixed Talimpu Dinusulu’ Based on Major Constituent Chana Dal
In the matter of Srikanth Industries
(2025) TaxCorp(IDT) 11694 (AAR)
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GST Liable on Exported Pre-Packaged Shrimps: Andhra Pradesh AAR Interprets Legal Metrology and Notification No. 06/2022 (CT Rate)
In the matter of Kalyan Aqua & Marine Exports India Private Limited
(2025) TaxCorp(IDT) 11693 (AAR)
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Gujarat AAR Rules Exemption for Transfer of Construction Site Unit as Going Concern Despite 18% GST Rate; Slump Sale Classification Left Unanswered
In the matter of RDB Realty & Infrastructure Ltd.
(2025) TaxCorp(IDT) 11692 (AAR)
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AP AAR Rules 18% GST Applicable on R&D Activities Conducted for CCRAS Under Grant-in-Aid, Exemption Denied Due to Non-Compliance with Notification Criteria
In the matter of Laila Nutra Private Limited
(2025) TaxCorp(IDT) 11691 (AAR)
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GST Applicable on Assignment of Leasehold Rights: Andhra Pradesh AAR Clarifies Tax Liability in Long-Term Lease Transfers
In the matter of Kobelco Construction Equipment India Pvt Ltd
(2025) TaxCorp(IDT) 11688 (AAR)
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Gujarat AAR Clarifies Limited GST Exemption for Consultancy Services Linked to Government Building Projects: Pure Service Exemption Only Where Direct Nexus With Constitutional Functions
In the matter of Devendra K. Patel
(2025) TaxCorp(IDT) 11685 (AAR)
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Tamil Nadu AAR Holds 5% GST on Tapioca Flour Residue Used as Animal Feed; Exemption under Notification 02/2017-CT(R) Denied
In the mater of V. S. Trading Company
(2025) TaxCorp(IDT) 11680 (AAR)
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Tamil Nadu AAR Declines Advance Ruling on Bio-Mining Works Contract due to Pending Tax Proceedings and Discrepant GST Filings
In the matter of Shanmugavel Thevar Sesappan
(2025) TaxCorp(IDT) 11666 (AAR)
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GST Imposed on Hostel and Food Services Provided by Charitable Educational Trusts to Higher Educational Institutions: Tamil Nadu AAR Rules
In the matter of KLN Sourashtra College of Engineering Council
(2025) TaxCorp(IDT) 11665 (AAR)
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Tamil Nadu AAR Rules ‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classifiable as Edible Oil Under CTH 15159040, Attracting 5% GST
In the matter of K. T. V. Health Food Pvt Ltd
(2025) TaxCorp(IDT) 11664 (AAR)
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Delhi AAR Dismisses Advance Ruling Application by AC Bus Contractor for Non-Disclosure of Ongoing DGGI Investigation; Cites Subjudice Proceedings on GST Liability
In the matter of Young Optimistic Transport Solutions Pvt. Ltd.
(2025) TaxCorp(IDT) 11663 (AAR)
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GST Not Applicable on Liquidated Damages for Short-Lifting Natural Gas, Rules Tamil Nadu AAR in ONGC-GAIL Dispute
In the matter of Oil and Natural Gas Corporation Ltd.
(2025) TaxCorp(IDT) 11647 (AAR)
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