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West Bengal AAR Confirms 18% GST on Polypropylene Packing Boxes and Closures: Detailed Classification under Tariff Items 39231090 and 39235090
In the matter of Jai Hind Plastics
(2026) TaxCorp(IDT) 12463 (AAR)
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AAR West Bengal Upholds Distinct GST Classification: Laundry Soaps Taxable at 18% Despite High TFM, Not Treated as Toilet Soaps
In the matter of Swadeshi Soap Industries
(2026) TaxCorp(IDT) 12462 (AAR)
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Temple Authorities’ Licensing Fees for Collection of Devotee-Donated Hair Held Taxable as Service under GST, Rules Tamil Nadu AAR
In the matter of Chelliah Rangaraj
(2026) TaxCorp(IDT) 12460 (AAR)
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Haryana AAAR Permits Partial ITC on QIP-Related Services: Allowable Only for Borrowing Repayments, Disallowed for Subsidiary Investments
In the matter of RHI Magnesita India Limited
(2026) TaxCorp(IDT) 12459 (AAR)
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Rajasthan AAAR Confirms Ineligibility of ITC on Inputs for Solar Power Used in Captive Plant Supplying to DISCOM Grid at Nil GST Rate
In the matter of SBF Ispat Private Limited
(2026) TaxCorp(IDT) 12458 (AAR)
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Advance Ruling Application Rejected by West Bengal AAR Due to Pending ITC Proceedings on Hotel Construction under Section 98(2) Proviso
In the matter of Sky Height Enclave Pvt Ltd
(2026) TaxCorp(IDT) 12455 (AAR)
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AAR Tamil Nadu: “Pooja Panneer” (Rose Water) for Ritual Use Attracts 18% GST; Not Exempt as Puja Samagri Due to Synthetic Composition and Broader Uses
In the matter of T.S.R. & Co.
(2026) TaxCorp(IDT) 12454 (AAR)
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Retrospective ITC Relaxation under Section 16(5) Fails to Revive Reversed Credit for Eastern Coalfields: West Bengal AAR Upholds Bar under Finance Act, 2024
In the matter of Eastern Coalfields Ltd
(2026) TaxCorp(IDT) 12448 (AAR)
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Kerala AAAR Confirms GST Liability on Wetland Conversion Fees, Restricts Advance Ruling to Prospective Transactions Only
In the matter of Manappuram Finance Ltd
(2026) TaxCorp(IDT) 12424 (AAR)
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Brake Hoses Used in Vehicle Braking Systems Classified as Vulcanized Rubber Tubes under HSN 4009; Haryana AAAR Rules 18% GST Applicable, Overturning Earlier AAR Ruling
In the matter of Nichirin Imperial Autoparts India Pvt Ltd
(2026) TaxCorp(IDT) 12421 (AAR)
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Haryana AAAR Affirms Manpower and Marketing Support as ‘Intermediary Services’ – Denies Export Status and ITC Refund on Services Facilitating Supply to Indian Client
In the matter of Maithani Enterprises
(2026) TaxCorp(IDT) 12413 (AAR)
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Goa AAR Affirms GST Reverse Charge on Road-Cutting, Reinstatement, and Ground Rent by PWD: Indian Oil-Adani Gas Pvt Ltd Liable as Recipient of Government Services
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12411 (AAR)
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Goa AAAR Upholds Reverse Charge GST Liability for Indian Oil-Adani Gas on Road Restoration Charges Levied by PWD
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12410 (AAR)
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Goa AAR Delivers Split Verdict: GST Applicability on Chlorinated Water Supplied via Tankers to IIT Goa Students Disputed
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12409 (AAR)
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Goa AAAR Confirms GST Exemption for Bulk Drinking Water Supplied via Tankers to IIT Goa Students: Purified Water Exclusion No Longer Applies
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12408 (AAR)
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Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded
In the matter of Aditya Auto Products & Engineering India Pvt. Ltd.
(2026) TaxCorp(IDT) 12404 (AAR)
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Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12402 (AAR)
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Gujarat AAR Rules Natural, Unprocessed Psyllium Seeds Procured via APMC Are GST-Exempt as ‘Fresh’ Plant Parts under Entry 87
In the matter of Jigneshkumar Narayandas Patel
(2026) TaxCorp(IDT) 12401 (AAR)
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Goa AAR Denies GST Exemption on Desilting Services for State Waterways: Entrustment to Panchayat or Municipality Found Lacking
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12400 (AAR)
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Andhra Pradesh AAAR Affirms Denial of ITC on IGST Paid via TR-6 Challan for Imported Machinery Not Reflected in Appellant’s Name on Bill of Entry
In the matter of RV Hydraulic Services
(2026) TaxCorp(IDT) 12390 (AAR)
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