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Maharashtra AAR Denies GST Exemption for Property Tax Assessment Services: Pure Service to Municipalities Not Linked to Twelfth Schedule Functions
In the matter of Sthapatya Consultants (India) Pvt. Ltd.
(2025) TaxCorp(IDT) 11146 (AAR)
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Manpower Services Supplied to State Agency via Sub-Contract Not Eligible for GST Exemption: West Bengal AAAR Clarifies Direct Supply Requirement
In the matter of Webel Support Multipurpose Service Co Operative Society Limited
(2025) TaxCorp(IDT) 11139 (AAR)
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Maharashtra AAR Declares Forfeiture of Deposits and Recovery of Liquidated Damages from Contractors Not Taxable under GST: No Consideration or Supply Involved in Contractual Breaches by MSETCL
In the matter of Maharashtra State Electricity Transmission Company Ltd.
(2025) TaxCorp(IDT) 11133 (AAR)
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Maharashtra AAR Denies ITC on IGST for Customs and Logistics Services in Clinical Trial Drug Imports Supplied Free of Cost to Hospitals
In the matter of PPD Pharmaceutical Development India Private Limited
(2025) TaxCorp(IDT) 11132 (AAR)
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Bombay HC Remand Spurs AAR to Approve ITC on Pipelines Linking FSRU to National Grid, Citing Retrospective Amendment and Safari Retreats Functionality Test
In the matter of H-Energy Gateway Pvt. Ltd.
(2025) TaxCorp(IDT) 11131 (AAR)
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Maharashtra AAR Differentiates GST Classification of ‘Infantometer’ and ‘Stadiometer’: Diagnostic Use Dictates Tax Rate
In the matter of Nitiraj Engineers Limited
(2025) TaxCorp(IDT) 11122 (AAR)
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Maharashtra AAR Determines Custom-Built Exhaust After Treatment System (ATS) for Automobiles as Motor Vehicle Parts Under Heading 8708, Not Machinery Under 8421
In the matter of Cummins Technologies India Pvt. Ltd.
(2025) TaxCorp(IDT) 11120 (AAR)
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AAR Maharashtra: Separate Contractual Entities and Absence of Goods Transfer Bars ‘Composite Supply’ Classification for Rail Track Testing at SDSC
In the matter of Gantrex India Crane Rails Pvt. Ltd.
(2025) TaxCorp(IDT) 11116 (AAR)
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Odisha AAR Confirms 18% GST on Leasing of Goods Transport Vehicles Without Operator: No Transfer of Ownership or Right to Use
In the matter of Shreyans Logistics Pvt. Ltd.
(2025) TaxCorp(IDT) 11113 (AAR)
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Maharashtra AAR Rules Separate GST Treatment for Each Raymond Realty Tower Based on RERA and Project Progress; Only Few Towers Eligible for 12% Concessional Rate
In the matter of Raymond Ltd.
(2025) TaxCorp(IDT) 11112 (AAR)
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West Bengal AAR Clarifies GST Exemption for Pure Services under Jal Jeevan Mission while Denying Relief for Composite Supplies Involving Goods
In the matter of Sunanda Enviromental International Private Limited
(2025) TaxCorp(IDT) 11061 (AAR)
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West Bengal AAR Holds Rooftop Solar Power Plant Contracts as Immovable Works Contract: GST at 70:30 Ratio on Goods and Services
In the matter of Sunshell Power
(2025) TaxCorp(IDT) 11060 (AAR)
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West Bengal AAR Decides 18% GST Rate Applicable on Multiplex Construction; Sub-leasing Not Treated as Sale, Accommodation Service Exemption Not Available
In the matter of Om Prakash Mahawar
(2025) TaxCorp(IDT) 11035 (AAR)
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Gujarat AAR Declines to Entertain Advance Ruling on Refund Eligibility Linked to Inverted Duty Structure for Clay Suppliers
In the matter of Saket International
(2025) TaxCorp(IDT) 11025 (AAR)
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Dispute Arises on GST Rate for Bus Body Building on Tipper Trucks: AAR Rajasthan Members Issue Conflicting Rulings
In the matter of Kamal Coachworks Pvt. Ltd.
(2025) TaxCorp(IDT) 11024 (AAR)
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West Bengal AAAR Remands Industrial Park Infrastructure Supply Classification to AAR for Fresh Examination in Light of SC's Bharti Airtel Ruling
In the matter of TCG Urban Infrastructure Holdings
(2025) TaxCorp(IDT) 11018 (AAR)
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Gujarat AAR Denies ITC on Imported Spare Parts Used for Warranty Repairs, Despite IGST Credit in GSTR-2B
In the matter of Enerzi Microwave Systems Pvt Ltd.
(2025) TaxCorp(IDT) 11014 (AAR)
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Gujarat AAR Determines 'Sada Tambaku with Lime' is Taxable Under HSN 2403 99 10 with 28% GST and Compensation Cess
In the matter of Zen Tobacco Pvt Ltd.
(2025) TaxCorp(IDT) 11009 (AAR)
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Groundnuts Heating Deemed Roasting by Rajasthan AAR; GST Classification at Stake
In the matter of Sitaram Kumhar
(2025) TaxCorp(IDT) 10997 (AAR)
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Rajasthan AAR Declares Agricultural Machinery Blades Subject to 18% GST Classification under Chapter 82.08, Rejects Lower Rate Claims
In the matter of Neel Kamal Gera
(2025) TaxCorp(IDT) 10996 (AAR)
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