-
Rehabilitation Services Not Exempt from GST Without Clinical Establishment Registration; Udyam Certificate Insufficient
In the matter of RadiantMinds Rehab LLP
(2025) TaxCorp(IDT) 11356 (AAR)
-
AAR Tamil Nadu Declines Advance Ruling on ITC Eligibility for Purchases Mistakenly Reported as Sales in GSTR-01, Citing Jurisdictional Limitations
In the matter of Auto Color Paints
(2025) TaxCorp(IDT) 11355 (AAR)
-
GST Exemption Denied to Sub-Contractor Supplying Manpower to Local Authority via Main Contractor: West Bengal AAR Clarifies Recipient Criteria under Notification 12/2017-Central Tax (Rate)
In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.
(2025) TaxCorp(IDT) 11354 (AAR)
-
Kerala AAR Clarifies GST Classification and ITC Eligibility for Sweet Shops: Distinction Between Supply of Goods and Restaurant Services, and Taxation Through E-Commerce Platforms
In the matter of Shubhan Treats
(2025) TaxCorp(IDT) 11330 (AAR)
-
Kerala AAR Allows Input Tax Credit on Rooftop Solar Plant Installed at Mall, Holds Restrictions under Section 17(5) Inapplicable
In the matter of Grand Centre Mall
(2025) TaxCorp(IDT) 11314 (AAR)
-
Gujarat AAR Rules Peeled and Chopped Garlic as Fresh Vegetable, Exempts from GST; Rejects Query on ‘Manufacture’ Status
In the matter of Purnam Cuisines Pvt Ltd
(2025) TaxCorp(IDT) 11266 (AAR)
-
Kerala AAR Affirms GST Exemption for Composite Healthcare Services in Hospitals; Distinguishes Taxability of Pharmacy Sales for Home Use
In the matter of Believers Church India
(2025) TaxCorp(IDT) 11265 (AAR)
-
Gujarat AAR Affirms GST Exemption on Pre-GST Interest and Arbitration Costs in Goa Shipyard Ltd. Contract Dispute
In the matter of Shoft Shipyard P Ltd.
(2025) TaxCorp(IDT) 11252 (AAR)
-
Kerala AAR Holds GST Payable by Digital Platforms on Yoga Course Fees Unless Strict ‘Pure Agent’ Conditions Met under Rule 33
In the matter of Geton Yoga Private Limited
(2025) TaxCorp(IDT) 11248 (AAR)
-
Kerala AAR Rules 18% GST Leviable on Cardamom Auctioneers’ Commission, Rejects Claim for Exemption Applicable to Commission Agents
In the matter of Spice More Trading Company
(2025) TaxCorp(IDT) 11247 (AAR)
-
Kerala AAR Rules GST Exemption for Bulk Supply of Unsealed Purified Drinking Water via Tanker Lorries to Government and Private Customers
In the matter of Hisham Transport
(2025) TaxCorp(IDT) 11246 (AAR)
-
Kerala AAR Rules 18% GST on Plastic ‘Rooter Trainer Cups’; Classifies under HSN 39269099 as "Other Articles of Plastic"
In the matter of Oruma Plastics Pvt. ltd.
(2025) TaxCorp(IDT) 11245 (AAR)
-
Tamil Nadu AAAR Remands Tapioca Flour GST Classification to AAR for Re-examination Due to Incomplete Manufacturing Details
In the matter of V.S. Trading Company
(2025) TaxCorp(IDT) 11241 (AAR)
-
Kerala AAR Rules No GST on LWA Fees by Directorate of Medical Education; GST Applicable on Fees for Inspection Services to Private Medical Institutions
In the matter of Directorate of Medical Education
(2025) TaxCorp(IDT) 11240 (AAR)
-
Kerala AAR Decides GST Not Applicable on Refund from Pre-GST Lease Cancellation, Holds Refund Not a Supply Under Section 7 of CGST Act
In the matter of Indian Institute of Information Technology and Management
(2025) TaxCorp(IDT) 11237 (AAR)
-
Tamil Nadu AAR Rules FTWZ Imports Not a ‘Supply’; No Separate State GST Registration Required for Telangana Importer Under Amended Schedule III of CGST Act
In the matter of West Pharmaceutical Packaging India Pvt Ltd.
(2025) TaxCorp(IDT) 11211 (AAR)
-
Tamil Nadu AAAR Denies GST Exemption for Direct School Bus Services Provided to Students and Staff, Citing Absence of Educational Institution as Recipient
In the matter of Tvl. Batcha Noorjahan
(2025) TaxCorp(IDT) 11210 (AAR)
-
Tamil Nadu AAR Rules Composite Value Registration Irrelevant for GST Exclusion on Joint Development Construction Services
In the matter of Sripriya Construction Pvt Ltd.
(2025) TaxCorp(IDT) 11159 (AAR)
-
AAR Tamil Nadu Clarifies: Input Tax Credit on Differential IGST Allowed Only via Re-assessed Bill of Entry, Not TR-06 Challans, in Medical Equipment Imports Following Price Revisions
In the matter of Becton Dickinson India Private Limited
(2025) TaxCorp(IDT) 11158 (AAR)
-
Maharashtra AAR Clarifies GST Classification: Commission Services for Poultry Chicks Not Agri-Extension, Laboratory Analysis Not Exempt, Only Veterinary Services Eligible for GST Exemption
In the matter of Venkateshwara Hatcheries Pvt Ltd
(2025) TaxCorp(IDT) 11147 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.