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Gujarat AAAR Upholds Denial of ITC on Common Inputs Used for Mutual Fund Transactions, Interprets "Sale" in Securities Context Broadly
In the matter of Zydus Lifesciences Ltd.
(2025) TaxCorp(IDT) 11641 (AAR)
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Gujarat AAAR Confirms No ITC on Buyback-Related Expenses, Asserts Securities Transactions Fall Outside GST Ambit
In the matter of Gujarat Narmada Valley Fertilizers & Chemicals Ltd
(2025) TaxCorp(IDT) 11640 (AAR)
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Gujarat AAAR Affirms ITC Eligibility for Externally Installed Power Transmission Capital Goods: Exclusion Clauses Not Attracted When Used for Factory Operations
In the matter of Elixir Industries Private Limited
(2025) TaxCorp(IDT) 11639 (AAR)
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Gujarat AAAR Confirms ‘Rapigro’ Attracts 18% GST as Plant Growth Regulator, Rejects Fertilizer Classification Plea by Jivagro Ltd.
In the matter of Jivagro Ltd.
(2025) TaxCorp(IDT) 11638 (AAR)
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Tamil Nadu AAAR: Value of Free Silver Supplied by Indian Navy Must Be Included in Taxable Value of Batteries Supplied Under Contract
In the matter of High Energy Batteries (India) Ltd.
(2025) TaxCorp(IDT) 11633 (AAR)
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Kerala AAR Clarifies: No ITC Reversal on Demo Products Issued for Marketing Use, Distinguishes from Physicians’ Samples
In the matter of Dynamic Techno Medicals Pvt Ltd
(2025) TaxCorp(IDT) 11613 (AAR)
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Kerala AAR Exempts Quit Rent/Lease Rent Paid for Government Land Used for Rubber Plantation from GST under SAC 998619
In the matter of The Vaniampara Rubber Company Ltd
(2025) TaxCorp(IDT) 11608 (AAR)
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Kerala AAR Affirms Inter-State Transfer of CGST and IGST Credit on Merger Despite GSTIN State Disparity; Directs Technical Rectification by Authorities
In the matter of Flytxt Mobile Solutions Pvt Ltd
(2025) TaxCorp(IDT) 11607 (AAR)
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Gujarat AAR Clarifies GST at 5% on Bare Aircraft Leasing: Dry Lease of Helicopter Without Crew Classifiable Under HSN 9973
In the matter of Agneet Sky Aviation
(2025) TaxCorp(IDT) 11605 (AAR)
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Gujarat AAR Deems Tradable Pollution Permits as ‘Goods’ Under Heading 4907; GST at 12% Applicable on Particulate Matter Permits
In the matter of Randhir Dyeing and Printing Mills
(2025) TaxCorp(IDT) 11601 (AAR)
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Tamil Nadu AAAR Upholds Strict 30-Day Condonation Limit for ITC Appeals in Solar Power Plant Case: Appeal Dismissed Due to 105-Day Delay
In the matter of Kanishk Steel Industries Ltd
(2025) TaxCorp(IDT) 11592 (AAR)
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Telangana AAAR Upholds GST Denial on Hostel Building Rent to SC Development Department: No Direct Nexus with Panchayat Functions
In the matter of Navya Nuchu
(2025) TaxCorp(IDT) 11591 (AAR)
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Kerala AAR Confirms GST Exemption on Wholesale Frozen Chicken Supplies to Institutional Consumers; Clarifies Applicability for Non-Institutional Buyers
In the matter of Ramdharsan Thanikachalam (Vee Gee Sundaram and Sons)
(2025) TaxCorp(IDT) 11585 (AAR)
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GST Liability Affirmed on Sinking Fund Collections by RWAs: Advance Payment for Future Services Attracts Tax, Clarifies Tamil Nadu AAR
In the matter of Crimson Dawn Apartment Owners Welfare Association
(2025) TaxCorp(IDT) 11579 (AAR)
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Tamil Nadu AAR Clarifies GST Classification and Rate on Fly Ash Bricks with Over 51% Fly Ash Content, Including Supply to Government and Use of Recycled Materials
In the matter of SRS Industries
(2025) TaxCorp(IDT) 11568 (AAR)
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Gujarat AAR Confirms 5% GST on Pre-Packaged Rice (up to 25 kg) for Exports, Including Bill-to-Ship-to Transactions and Supplies Under Notification 40/2017-CT(R) & 41/2017-IT(R)
In the matter of Olam Agri India Pvt. Ltd.
(2025) TaxCorp(IDT) 11566 (AAR)
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Gujarat AAR Grants Prospective GST Exemption to Infrastructure Charges Collected by Electricity Transmission Companies, Citing Inclusion of Ancillary Services under Notification No. 12/2017-CTR (as Amended)
In the matter of Gujarat Energy Transmission Corporation Ltd.
(2025) TaxCorp(IDT) 11565 (AAR)
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Tamil Nadu AAR Clarifies GST Applicability: Out-Patient Medicines at Hospital Pharmacies Taxable, Consultation Remains Exempt; Composite Supply Plea Denied
In the matter of Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund
(2025) TaxCorp(IDT) 11562 (AAR)
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Tamil Nadu AAR Mandates Compulsory ISD Registration for Common Input Services from April 2025: MRF Limited’s Credit Transfer Practice Disallowed
In the matter of MRF Ltd
(2025) TaxCorp(IDT) 11561 (AAR)
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Advance Ruling Application on GST Rate for Unbranded Pulses Dismissed by West Bengal AAR Due to Voluntary Withdrawal by Applicant
In the matter of Sourav Dey
(2025) TaxCorp(IDT) 11534 (AAR)
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