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Advance Ruling Application Dismissed by Tamil Nadu AAR: Ongoing Investigation Precludes Pronouncement Under CGST Act
In the matter of Rare SS Properties India Private Limited
(2025) TaxCorp(IDT) 11480 (AAR)
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Tamil Nadu AAR Affirms 28% GST on Acer’s Interactive Flat Panel Displays: Distinguishes IFPDs from Automated Data Processing Machines Based on Functionality and Intended Use
In the matter of Acer India Private Limited
(2025) TaxCorp(IDT) 11474 (AAR)
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Karnataka AAR Rules 'Cake Gel' as Food Preparation under HSN 2106 90 99; 18% GST Applicable, Rejects Classification as Fats or Oils
In the matter of Ab Mauri India Private Limited
(2025) TaxCorp(IDT) 11473 (AAR)
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Karnataka AAR Rules Zero GST on IT/ITes Certification Programs by NSDC-Approved Training Partner Under Market-Led Fee-Based Scheme
In the matter of Intellipaat Software Solutions Pvt Ltd.
(2025) TaxCorp(IDT) 11472 (AAR)
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Parts of Motor Vehicle Seats to Continue at 18% GST: Karnataka AAR Clarifies Classification Post-October 2023 Amendments
In the matter of Fine Tools (India) Pvt. Ltd.
(2025) TaxCorp(IDT) 11471 (AAR)
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Maharashtra AAR Upholds GST on Exchange of Development Rights for Free Flats in Redevelopment Projects; Clarifies Valuation, Timing, and Scope of Taxation
In the matter of Sharda Vastu Nirmitee Private Limited
(2025) TaxCorp(IDT) 11453 (AAR)
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Rajasthan AAR Denies GST Exemption on Labour Supply Contract for PMAY Housing Projects Due to Material Involvement and Lack of Proof of Scheme Execution
In the matter of Build Layer Constructions
(2025) TaxCorp(IDT) 11451 (AAR)
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Rajasthan AAR Clarifies: Rule 86B Exemption Based on Individual Partner’s Income Tax Paid, Not Aggregate of Firm and Partners
In the matter of Aadinath Agro Industries
(2025) TaxCorp(IDT) 11450 (AAR)
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Barter of Silver Scrap for Ornaments Held Taxable Supply under GST; Tamil Nadu AAR Clarifies E-Way Bill and RCM Applicability
In the matter of PSB Traders
(2025) TaxCorp(IDT) 11445 (AAR)
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Maharashtra AAR Classifies Onsite Shot Blasting as ‘Job Work’ under SAC 9988, Attracts 12% GST Post Entry (id) Insertion
In the matter of Amruta Fettlers
(2025) TaxCorp(IDT) 11441 (AAR)
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Maharashtra AAR Confirms GST Applicability on Interest Component in Deferred Annuity Payments for Hybrid Annuity Road Projects
In the matter of Shenwa Infrastructure Private Limited
(2025) TaxCorp(IDT) 11439 (AAR)
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Maharashtra AAR Confirms ITC Time Limit Under Section 16(4) Applies to Imports: Bill of Entry Treated as Tax Invoice
In the matter of Adi Enterprises
(2025) TaxCorp(IDT) 11437 (AAR)
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Maharashtra AAR Rules Baby Car Seats Attract 18% GST as ‘Other Seats’; Not Classified as Vehicle Accessory or Primary Car Seat
In the matter of Artsana India Pvt. Ltd.
(2025) TaxCorp(IDT) 11436 (AAR)
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Maharashtra AAR Classifies Coated Kraft Paper Fruit Protection Bags Under Heading 48194000, Attracts 18% GST
In the matter of K R Innovation
(2025) TaxCorp(IDT) 11435 (AAR)
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Gujarat AAR Holds Re-Gasification of LNG under Job-Work by BPCL, Attracts 12% GST as Per Notification No. 11/2017-CT(R)
In the matter of Bharat Petroleum Corporation Ltd
(2025) TaxCorp(IDT) 11431 (AAR)
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Kerala AAR Rules GST Not Payable on Employee Canteen Recoveries; Input Tax Credit Permitted for Statutory Food Facilities Under Factories Act
In the matter of Plantlipids Private Limited
(2025) TaxCorp(IDT) 11429 (AAR)
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Advance Ruling on Plastic Toys Nullified: Gujarat AAAR Upholds Void Status Due to Suppression of Facts Amid DGGI Proceedings
In the matter of I-Tech Plast India Pvt. Ltd.
(2025) TaxCorp(IDT) 11393 (AAR)
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Gujarat AAAR Permits ITC for Concrete Tower Supporting VCV Lines as 'Plant or Machinery', Overturns AAR's Denial
In the matter of KEI Industries
(2025) TaxCorp(IDT) 11392 (AAR)
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Kerala AAR Affirms 5% GST on Marine Engines and Parts for Fishing Vessels Based on Intended Usage; Demands Clear Documentation
In the matter of SM Marains Advances Gear Boxes India Private Limited
(2025) TaxCorp(IDT) 11358 (AAR)
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Tamil Nadu AAR Declines Rectification Plea: No Need to Specify Registered or Unregistered Chassis Owners for Bus Body Building Services at 18% GST
In the matter of Kalilash Vahn Private Limited
(2025) TaxCorp(IDT) 11357 (AAR)
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