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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 18 Feb 2025
    Rajasthan AAR Denies ITC on GST Paid for Tailing Dam Construction Based on CGST Provisions

    In the matter of Hindustan Zinc Limited

    (2025) TaxCorp(IDT) 10388 (AAR)

  2. AAR · 14 Feb 2025
    Service Providing Technological Support to West Bengal's Public Health Engineering Department Exempt from GST: AAR Decision Highlights Pure Service Classification

    In the matter of Rimita Mukherjee

    (2025) TaxCorp(IDT) 10373 (AAR)

  3. AAR · 11 Feb 2025
    Clarifies Non-Taxability of IGST on Settlement Fees to Australian Oil & Gas Regulators

    In the matter of GSPC (JPDA) Ltd.

    (2025) TaxCorp(IDT) 10338 (AAR)

  4. AAR · 05 Feb 2025
    Turnkey EPC Contracts Deemed Indivisible Despite Separate Work Orders

    In the matter of Thyssenkrupp Industrial Solutions (India) Pvt Ltd

    (2025) TaxCorp(IDT) 10296 (AAR)

  5. AAR · 14 Jan 2025
    Gujarat AAAR Decision: ITC Denied for Input Services on DSV and SPV Maintenance

    In the matter of Sikka Ports & Terminals Ltd.

    (2025) TaxCorp(IDT) 10176 (AAR)

  6. AAR · 14 Jan 2025
    E-bike Leasing Classified as Transfer of Right to Use Goods with Applicable 18% Tax Rate

    In the matter of True Solar Pvt. Ltd

    (2025) TaxCorp(IDT) 10175 (AAR)

  7. AAR · 08 Jan 2025
    Gujarat AAAR Upholds GST Exemption for Free Bus Transportation to Employees in Emcure Case

    In the matter of Emcure Pharmaceuticals Ltd

    (2025) TaxCorp(IDT) 10149 (AAR)

  8. AAR · 08 Jan 2025
    Gujarat AAAR Upholds AAR Ruling on Time of Supply for Mobilization Advances in EPC Contract for Bridge Construction

    In the matter of S P Singla Constructions P Ltd

    (2025) TaxCorp(IDT) 10148 (AAR)

  9. AAR · 07 Jan 2025
    Gujarat AAAR Affirms AAR Decision Denying ITC for Construction of Caustic Soda Plant on Leasehold Land

    GACL-NALCO Alkalies & Chemicals Pvt. Ltd.

    (2025) TaxCorp(IDT) 10137 (AAR)

  10. AAR · 10 Dec 2024
    Andhra Pradesh AAR Rules Out Input Tax Credit for IGST Paid on Machinery Imported for Exhibition by Foreign Supplier

    In the matter of R.V. Hydraulic Services

    (2024) TaxCorp(IDT) 9982 (AAR)

  11. AAR · 06 Dec 2024
    Andhra Pradesh AAR Rules Commercial Property Lease to Govt is Taxable Under GST at 18%

    In the matter of M/s JAY

    (2024) TaxCorp(IDT) 9961 (AAR)

  12. AAR · 03 Dec 2024
    Gujarat AAAR Affirms AAR Ruling Classifying Instant Mix Flours as Food Preparations under HSN 2106, Subject to 18% GST

    In the matter of Gajanand Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9950 (AAR)

  13. AAR · 03 Dec 2024
    Uttarakhand AAR Determines Tehri Hydro Development Corporation Limited Not to be a 'Government Entity' Following Shareholding Changes Impacting Legal Service Exemptions

    In the matter of THDC India Limited

    (2024) TaxCorp(IDT) 9949 (AAR)

  14. AAR · 02 Dec 2024
    West Bengal AAR Determines Exemption for Eco-Tourism Project Under GST Regulations

    In the matter of Reach Dredging Ltd.

    (2024) TaxCorp(IDT) 9943 (AAR)

  15. AAR · 02 Dec 2024
    Catering Services Not Exempt Under GST for Central Hospital Inpatients: Clarity from West Bengal AAR

    In the matter of Bamapada Jana

    (2024) TaxCorp(IDT) 9942 (AAR)

  16. AAR · 21 Nov 2024
    Karnataka AAAR Rules Additional Surcharge as Incidental Levy, Exempt from GST for Open Access Consumers

    In the matter of Chamundeswari Electricity Supply Corporation Ltd.

    (2024) TaxCorp(IDT) 9883 (AAR)

  17. AAR · 20 Nov 2024
    Karnataka AAR Rules on GST Obligations of Aggregator in Healthcare Services

    In the matter of Medpiper Technologies Pvt Ltd.

    (2024) TaxCorp(IDT) 9879 (AAR)

  18. AAR · 20 Nov 2024
    Foreign University Admissions Not Exempt from GST: Kerala AAR's Ruling on Educational Services

    In the matter of Salve Maria International

    (2024) TaxCorp(IDT) 9878 (AAR)

  19. AAR · 20 Nov 2024
    Door-to-Door Delivery Services to Foreign Clients Not Exempt from GST: Karnataka AAR

    In the matter of Globe Moving and Storage Company

    (2024) TaxCorp(IDT) 9877 (AAR)

  20. AAR · 19 Nov 2024
    Tamil Nadu AAR Determines 'Antioxidant Water' with Betel Leaf Extract is Classifiable as ‘Paan Flavoured Water’ Subject to 28% GST

    In the matter of Idya

    (2024) TaxCorp(IDT) 9862 (AAR)

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