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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 12 Mar 2025
    West Bengal AAR Rules Developer Not Liable for GST on Electricity Charge Reimbursements

    In the matter of Mega Flex Plastics Ltd.

    (2025) TaxCorp(IDT) 10537 (AAR)

  2. AAR · 12 Mar 2025
    West Bengal AAR Clarifies Tax Treatment of Municipal Property Tax; Confirms GST Applicability on Inclusive Supply Value

    In the matter of Kolay Properties Ltd

    (2025) TaxCorp(IDT) 10536 (AAR)

  3. AAR · 11 Mar 2025
    West Bengal AAR Classifies PVC Raincoats as Plastic Articles, Attracting 18% GST

    In the matter of Dollar Industries Ltd

    (2025) TaxCorp(IDT) 10530 (AAR)

  4. AAR · 11 Mar 2025
    PVC Raincoat Supply Taxed under 18% GST as per AAR WB Ruling

    In the matter of Aristocrat Industries Pvt Ltd

    (2025) TaxCorp(IDT) 10529 (AAR)

  5. AAR · 10 Mar 2025
    Gujarat AAAR Overturns AAR Ruling on Service Exemption for Building Estimates and Tender Drafting

    In the matter of Devendra Kantibhai Patel

    (2025) TaxCorp(IDT) 10520 (AAR)

  6. AAR · 10 Mar 2025
    Gujarat AAAR Upholds AAR Ruling Classifying PVC Floor Mats at 28% GST

    In the matter of Manishaben Vipulbhai Sorathiya

    (2025) TaxCorp(IDT) 10519 (AAR)

  7. AAR · 06 Mar 2025
    Tamil Nadu AAR Denies Input Tax Credit on Motor Vehicle Purchases for Automobile Benchmarking Services, Citing Strict Compliance with CGST Act Provisions

    In the matter of A2Mac1 India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10501 (AAR)

  8. AAR · 06 Mar 2025
    GST Classification of Slack Adjusters: Tamil Nadu AAR Rules on Tax Rates for Buses, Trucks, and Trailers

    In the matter of Madras Engineering Industries Pvt Ltd.

    (2025) TaxCorp(IDT) 10500 (AAR)

  9. AAR · 06 Mar 2025
    Gujarat AAAR Ruling: Implications on System Use Gas Valuation in LNG Regasification

    In the matter of Shell Energy India P Ltd.

    (2025) TaxCorp(IDT) 10499 (AAR)

  10. AAR · 06 Mar 2025
    Gujarat AAAR Voids AAR Decision Denying Exemption for Drafting Services to Gujarat Government, Orders Re-evaluation

    In the matter of Devendra Kantibhai Patel

    (2025) TaxCorp(IDT) 10498 (AAR)

  11. AAR · 06 Mar 2025
    Gujarat AAAR Upholds AAR Ruling on Healthcare Services Due to Insufficient Documentation

    In the matter of Divyajivan Healthcare Pvt. Ltd.

    (2025) TaxCorp(IDT) 10497 (AAR)

  12. AAR · 06 Mar 2025
    Gujarat AAAR Upholds AAR Verdict: GST on Canteen Charges for Contractual Workers, Denial of ITC Remains

    In the matter of Troikaa Pharmaceuticals Ltd

    (2025) TaxCorp(IDT) 10494 (AAR)

  13. AAR · 05 Mar 2025
    West Bengal AAR Affirms Tax Exemption for Flour Milling Services Provided to Government under PDS Regulations

    In the matter of Krishna Roller & Flour Mills

    (2025) TaxCorp(IDT) 10488 (AAR)

  14. AAR · 04 Mar 2025
    Tamil Nadu AAR Distinguishes Transactions in FTWZ from High-Sea Sales

    In the matter of Haworth India Private Limited

    (2025) TaxCorp(IDT) 10481 (AAR)

  15. AAR · 04 Mar 2025
    AAR Ruling on GST Exemption for Mobile Veterinary Unit Services

    In the matter of Utpal Kumar Guha

    (2025) TaxCorp(IDT) 10475 (AAR)

  16. AAR · 04 Mar 2025
    Liquidation Process under IBC Recognized as Supply of Goods and Services for GST Registration

    In the matter of Maheshwary Ispat Limited

    (2025) TaxCorp(IDT) 10474 (AAR)

  17. AAR · 19 Feb 2025
    Rajasthan AAR Declares Sub-Contracted Transportation as Vehicle Rental Service, Not Goods Transport Agency Activity

    In the matter of Tanuja Jangir

    (2025) TaxCorp(IDT) 10399 (AAR)

  18. AAR · 19 Feb 2025
    Manpower Services under Jal Jeevan Mission Not Exempt from GST, Rules West Bengal AAR

    In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.

    (2025) TaxCorp(IDT) 10398 (AAR)

  19. AAR · 18 Feb 2025
    Hand-Held Multitool Classified Under Chapter 8204 with 18% Tax Rate, AAR Rejects Lower Classification Claims

    In the matter of Forefront Bharat Private Limited

    (2025) TaxCorp(IDT) 10396 (AAR)

  20. AAR · 18 Feb 2025
    West Bengal AAR Affirms Exemption for Manpower Supply Services Under GST for Public Health Engineering Projects

    In the matter of Webel Technology Ltd.

    (2025) TaxCorp(IDT) 10389 (AAR)

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