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Landmark Rulings

AAR — GST

1,851 rulings

  1. 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)

  2. AAR · 07 Apr 2025
    AAAR Tamil Nadu Upholds AAR’s Decision, Dismisses Appeal for Delay and Lack of Justification in Error Correction Application

    In the matter of Mitsubishi Electric India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10707 (AAR)

  3. AAR · 03 Apr 2025
    Inox Air Products Exempted from GST on Transit Loss of Industrial Gases: Legal Interpretation of Supply and ITC

    In the matter of Inox Air Products Private Limited

    (2025) TaxCorp(IDT) 10689 (AAR)

  4. AAR · 03 Apr 2025
    AAR Ruling Strips ITC Rights on Share Buybacks for Fertilizer and Chemical Manufacturer Amidst Capital Restructuring by Government

    Gujarat Narmada Valley Fertilizers & Chemicals Limited

    (2025) TaxCorp(IDT) 10688 (AAR)

  5. AAR · 03 Apr 2025
    Gujarat AAR Rules in Favor of Pharma Manufacturer, Granting ITC on Canteen Facilities Amid Provisions of CGST Act

    In the matter of Amneal Pharmaceuticals Pvt. Limited

    (2025) TaxCorp(IDT) 10687 (AAR)

  6. AAR · 03 Apr 2025
    Fraudulent Orders Do Not Exempt Supply from GST: Gujarat AAR Ruling

    In the matter of Acube Engitech Company

    (2025) TaxCorp(IDT) 10686 (AAR)

  7. AAR · 03 Apr 2025
    Gujarat AAR Confirms 18% GST on 'Apsara Oil Pastels with Free Scrapping Tool' as a Mixed Supply Under CGST Act

    In the matter of Hindustan Pencils Pvt Ltd

    (2025) TaxCorp(IDT) 10685 (AAR)

  8. AAR · 28 Mar 2025
    GST Levy on Electricity and Water Charges Upheld by Telangana AAAR in Holiday Inn Case

    In the matter of Duet India Hotels Private Limited

    (2025) TaxCorp(IDT) 10644 (AAR)

  9. AAR · 28 Mar 2025
    Telangana AAAR Confirms ITC Reversal on Destroyed Inventory Amid Fire Incident, Referring to Section 17(5)

    In the matter of Geekay Wires Ltd

    (2025) TaxCorp(IDT) 10643 (AAR)

  10. AAR · 27 Mar 2025
    Stipend Payments by Aggregator: Taxable as Non-Pure Agency in Tamil Nadu AAR Ruling

    In the matter of Logskim Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 10636 (AAR)

  11. AAR · 27 Mar 2025
    Tamil Nadu AAR Rules Out ITC Eligibility for Steel Manufacturer on Solar Plant Investments, Classifying Electricity as Exempt Supply

    In the matter of Kanishk Steel Industries Ltd.

    (2025) TaxCorp(IDT) 10635 (AAR)

  12. AAR · 25 Mar 2025
    Tamil Nadu AAR Rules Printing Services for Educational Institutions are Exempt Under GST

    In the matter of Mehra Computer Systems Ltd.

    (2025) TaxCorp(IDT) 10614 (AAR)

  13. AAR · 25 Mar 2025
    Fish Processing Services Classified Under Job Work Category at 5% GST

    In the matter of Jude Foods India Private Limited

    (2025) TaxCorp(IDT) 10613 (AAR)

  14. AAR · 25 Mar 2025
    Waste Treatment Services Confirmed as Exempt: Tamil Nadu AAR Rules on Micro Compost Centre Maintenance

    In the matter of Nellai Motors

    (2025) TaxCorp(IDT) 10612 (AAR)

  15. AAR · 24 Mar 2025
    Maharashtra AAR Determines ‘Fish Finders’ Are Not Classified as "Parts of Goods" for Vessels

    In the matter of Kunthunath Trading & Investments Pvt. Ltd.

    (2025) TaxCorp(IDT) 10606 (AAR)

  16. AAR · 18 Mar 2025
    Reimbursement for Intern Stipends Exempt from GST: Maharashtra AAR's Ruling on Pure Agent Status

    In the matter of Yashaswai Skills Ltd.

    (2025) TaxCorp(IDT) 10572 (AAR)

  17. AAR · 13 Mar 2025
    Gujarat AAAR Upholds AAR Ruling: Denies GST Exemption on Treated Water from CETP, Classifies as De-mineralized Water

    In the matter of Palsana Enviro Protection Limited

    (2025) TaxCorp(IDT) 10551 (AAR)

  18. AAR · 13 Mar 2025
    AAAR Gujarat Upholds AAR Ruling on Turnkey Contracts, Affirms that Exemption Cannot Be Claimed for High-Seas Sales

    In the matter of Tecnimont Pvt Ltd

    (2025) TaxCorp(IDT) 10550 (AAR)

  19. AAR · 12 Mar 2025
    West Bengal AAR Decides on Taxation of Fit-Outs and Related Infrastructure: 18% GST Applicable as Mixed Supply

    In the matter of TCG Urban Infrastructure Holdings Pvt Ltd

    (2025) TaxCorp(IDT) 10539 (AAR)

  20. AAR · 12 Mar 2025
    West Bengal AAR Dismisses GST Exemption Application on Processed Seafood Supply Due to Non-Appearance of Applicant

    In the matter of Sravanti Lahiri

    (2025) TaxCorp(IDT) 10538 (AAR)

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