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Landmark Rulings

AAR — GST

1,850 rulings

  1. AAR · 14 May 2025
    No Input Tax Credit Admissible for Construction Inputs in Factory Expansion: Gujarat AAR Decision

    In the matter of HMSU Rollers (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 10990 (AAR)

  2. AAR · 09 May 2025
    Housekeeping Services Provided to IIITDM Not Exempt from GST: Tamil Nadu AAR Ruling

    In the matter of Srinacss Enviro Pvt. Ltd.

    (2025) TaxCorp(IDT) 10962 (AAR)

  3. AAR · 09 May 2025
    Pharmacy Supply of Medicines to In-Patients Deemed a Composite Supply; Tamil Nadu AAR Confirms Exemption under GST

    In the matter of Maha Critical Speciality Division

    (2025) TaxCorp(IDT) 10961 (AAR)

  4. AAR · 09 May 2025
    Leasing Weekly Market Activities: Tamil Nadu AAR Declares Non-Taxable Status for Kannivadi Town Panchayat

    In the matter of Kannivadi Town Panchayat

    (2025) TaxCorp(IDT) 10960 (AAR)

  5. AAR · 21 Apr 2025
    Diagnostic Services for Early Cancer Detection Determined as Non-Exempt: Maharashtra AAR Ruling

    In the matter of Epigeneres Biotech Pvt. Ltd.

    (2025) TaxCorp(IDT) 10810 (AAR)

  6. AAR · 21 Apr 2025
    Maharashtra AAR Rules Construction and Maintenance Services for Railway Shed Taxed at 18% as Mixed Supply

    In the matter of Fly Ash Movers India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10809 (AAR)

  7. AAR · 21 Apr 2025
    ISRO's GST Reimbursement Query Dismissed: AAR Rules Contractor Holds Tax Liability

    In the matter of ISRO Propulsion Complex

    (2025) TaxCorp(IDT) 10808 (AAR)

  8. AAR · 21 Apr 2025
    Exemption Confirmed for Manpower Services in Tamil Nadu's Government Hospitals

    In the matter of Quality Property Management Services Pvt Ltd

    (2025) TaxCorp(IDT) 10807 (AAR)

  9. AAR · 16 Apr 2025
    Maharashtra AAR Rules on GST Rate Consistency for Residential Projects Under Different Promoters

    In the matter of Godrej Residency Pvt. Ltd.

    (2025) TaxCorp(IDT) 10789 (AAR)

  10. AAR · 11 Apr 2025
    Tamil Nadu AAR Determines Supply of Local Transportation and Related Services Constitute 18% GST Works Contract for HVDC Project

    In the Matter of Hitachi Energy India Ltd

    (2025) TaxCorp(IDT) 10750 (AAR)

  11. AAR · 11 Apr 2025
    Maharashtra AAR Rules Geo Membrane as Textile Article, Levies 12% GST Instead of 18%

    In the matter of Lamifabs & Papers Pvt. Ltd.

    (2025) TaxCorp(IDT) 10745 (AAR)

  12. AAR · 11 Apr 2025
    Maharashtra AAR Rules Renting Residential Properties for Government Hostel Exempt from GST

    In the matter of Ravindra Navnath Satpute (Dewoo Engineers)

    (2025) TaxCorp(IDT) 10744 (AAR)

  13. AAR · 11 Apr 2025
    AAR Determines Geometry Compass Box Supply as Mixed Supply Taxable at 18% GST

    In the Matter of Amardeep Udyog

    (2025) TaxCorp(IDT) 10743 (AAR)

  14. AAR · 11 Apr 2025
    Maharashtra AAR Declares Assignment of Leasehold Land to Hyundai Taxable Under GST, Stipulating 18% Rate

    In the matter of General Motors India Pvt Ltd

    (2025) TaxCorp(IDT) 10742 (AAR)

  15. AAR · 10 Apr 2025
    Maharashtra AAR Determines Lear Automotive’s Employee Subsidies for Canteen and Transport Subject to GST, Blocks Input Tax Credit

    In the matter of Lear Automotive India Pvt Ltd.

    (2025) TaxCorp(IDT) 10740 (AAR)

  16. AAR · 10 Apr 2025
    Maharashtra AAR Rules Canteen Services to Employees Are Taxable Supplies; Denies Input Tax Credit for Transportation Facilities

    In the matter of Kion India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10739 (AAR)

  17. AAR · 07 Apr 2025
    Municipal Activity of Leasing Onion Mandis Not Taxable: Tamil Nadu AAR Clarifies Status of Service under CGST

    In the matter of Tiruppur City Municipal Corporation

    (2025) TaxCorp(IDT) 10711 (AAR)

  18. AAR · 07 Apr 2025
    Gujarat AAR Rules Out ITC Claims on Inputs For Mutual Fund Transactions: Subscription and Redemption Do Not Constitute Supply

    In the matter of Zydus Lifesciences Ltd

    (2025) TaxCorp(IDT) 10710 (AAR)

  19. AAR · 07 Apr 2025
    Gujarat AAR Denies ITC on Construction Inputs for EHV Cable Manufacturing

    In the matter of KEI Industries Ltd.

    (2025) TaxCorp(IDT) 10709 (AAR)

  20. AAR · 07 Apr 2025
    Tamil Nadu AAR Determines 'Maida Papad' as Un-cooked Snack Pellets, Subject to 5% GST Effective July 27, 2023

    In the matter of V K Samy Biscuits & Confectioneries

    (2025) TaxCorp(IDT) 10708 (AAR)

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