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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 13 Nov 2024
    Kerala AAR Rules Promotional Services for Foreign Principals are Intermediary Services, Denies Export of Services Claim

    In the matter of Alfatek Services

    (2024) TaxCorp(IDT) 9835 (AAR)

  2. AAR · 11 Nov 2024
    Kerala AAR Rules on Airport Development Services: Not a Transfer of Business but a Supply of Services

    In the matter of Airports Authority of India

    (2024) TaxCorp(IDT) 9819 (AAR)

  3. AAR · 08 Nov 2024
    Car Rental Services without Operators Attract 18% GST: Kerala AAR Decision

    In the matter of Indus Motor Company Pvt. Ltd.

    (2024) TaxCorp(IDT) 9801 (AAR)

  4. AAR · 08 Nov 2024
    Pre-Packaged Ready-to-Eat Foods: Kerala AAR Clarifies Classification Under HSN Codes

    In the matter of HIC-ABF Special Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9799 (AAR)

  5. AAR · 07 Nov 2024
    Andhra Pradesh AAR Revises Equipment Classification for Warships with Crucial Implications for IGST Application

    In the matter of Hindustan Shipyard Ltd.

    (2024) TaxCorp(IDT) 9798 (AAR)

  6. AAR · 07 Nov 2024
    Uber India Systems Held Liable for GST as E-Commerce Operator under Section 9(5) of CGST Act

    In the matter of Uber India Systems Pvt Ltd.

    (2024) TaxCorp(IDT) 9797 (AAR)

  7. AAR · 06 Nov 2024
    Legal Classification of Halwa: Kerala AAR Rules on GST Treatment

    In the matter of Halwa Haweli

    (2024) TaxCorp(IDT) 9796 (AAR)

  8. AAR · 30 Oct 2024
    Rajasthan AAR Rules: Slaked Lime with Less than 98% Purity Subject to 5% GST, Classifiable under CTH 25222000

    In the matter of Balveer Singh

    (2024) TaxCorp(IDT) 9770 (AAR)

  9. AAR · 30 Oct 2024
    Rajasthan AAR Clarifies GST Rates for Construction Services Under Real Estate Projects: Affordable vs. Non-Affordable Housing

    In the matter of Castle Realtors

    (2024) TaxCorp(IDT) 9769 (AAR)

  10. AAR · 25 Oct 2024
    Uttar Pradesh AAR Classifies Pre-Paid Vouchers as Goods Taxable at 18% GST

    In the matter of Pauline Technologies Pvt Ltd.

    (2024) TaxCorp(IDT) 9746 (AAR)

  11. AAR · 25 Oct 2024
    AAAR UP Classifies Vegetable Oil-Based ‘Cream’ Under 5% GST, Rejects Dairy Classification Claims

    In the matter of S.S. Traders

    (2024) TaxCorp(IDT) 9745 (AAR)

  12. AAR · 25 Oct 2024
    Final Ruling on Vouchers: UP AAAR Clarifies GST Applicability on Time of Supply of Vouchers

    In the matter of Payline Technology Pvt. Ltd.

    (2024) TaxCorp(IDT) 9744 (AAR)

  13. AAR · 22 Oct 2024
    UP AAR Rules 'Deposit Works' by Pashchimanchal Vidyut Vitran Nigam Ltd. Qualify as Supply Under CGST Act

    In the matter of Pashchimanchal Vidyut Vitran Nigam Ltd.

    (2024) TaxCorp(IDT) 9726 (AAR)

  14. AAR · 21 Oct 2024
    Dried Softy Ice-Cream Mix Classified Under 18% GST: Rajasthan AAR's Key Determination

    In the matter of VRB Consumer Product Pvt. Ltd.

    (2024) TaxCorp(IDT) 9725 (AAR)

  15. AAR · 16 Oct 2024
    Corporate Guarantees Under Review: Rajasthan AAR Rules GST Payable Once for Foreign Group Company Services

    In the matter of Green Infra Wind Farm Assets Ltd

    (2024) TaxCorp(IDT) 9703 (AAR)

  16. AAR · 16 Oct 2024
    Mining Lease Payments under RCM Attract GST; AAR Decision Clarifies Nature of Upfront Payments

    In the matter of Deccan Cements Ltd

    (2024) TaxCorp(IDT) 9702 (AAR)

  17. AAR · 16 Oct 2024
    Tobacco Pre-Mixed with Lime Classified as Manufactured Product with GST Implications: Rajasthan AAR Ruling

    In the matter of Dindayal Colloids Pvt. Ltd.

    (2024) TaxCorp(IDT) 9701 (AAR)

  18. AAR · 16 Oct 2024
    Rajasthan AAR Declares RTDC Not a 'Pure Agent' Under GST for Palace on Wheels Operations with Indian Railways

    In the matter of Rajasthan Tourism Development Corporation Ltd

    (2024) TaxCorp(IDT) 9700 (AAR)

  19. AAR · 14 Oct 2024
    Tamil Nadu AAR Declines Advance Ruling Application Amid Ongoing Investigation into Non-Payment of GST by Medical Council

    In the matter of Tamil Nadu Medical Council

    (2024) TaxCorp(IDT) 9690 (AAR)

  20. AAR · 14 Oct 2024
    Advance Ruling Application Rejected as Proceedings Already Initiated Against Applicant under CGST Act

    In the matter of Tamil Nadu Nurses and Midwives Council

    (2024) TaxCorp(IDT) 9689 (AAR)

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