Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 09 Oct 2024
    Tamil Nadu AAR Rules Body Building on Chassis as Supply of Service, Not Job Work; Confirms Classification and GST Rates for Registered and Unregistered Customers

    In the matter of Kailash Vahn Pvt. Ltd.

    (2024) TaxCorp(IDT) 9669 (AAR)

  2. AAR · 04 Oct 2024
    West Bengal AAR Decides Interest Charges by HDFC Bank Qualify as Inward Supply for Affordable Housing Scheme Threshold

    In the matter of Mangalam Developers

    (2024) TaxCorp(IDT) 9641 (AAR)

  3. AAR · 04 Oct 2024
    Baby Carrier with Hip Seat: West Bengal AAR Determines GST Rates Based on Sale Value and Correct Classification Under HSN

    In the matter of Butt Baby Enterprise Private Limited

    (2024) TaxCorp(IDT) 9640 (AAR)

  4. AAR · 04 Oct 2024
    West Bengal AAR Rulings Clarify Tax Obligations for Ride-Hailing Platforms as Electronic Commerce Operators

    In the matter of Natural Language Technology Research

    (2024) TaxCorp(IDT) 9639 (AAR)

  5. AAR · 04 Oct 2024
    West Bengal AAR Denies Advance Ruling Due to Lack of Notification Reference in GST Case

    In the matter of AKS Expo Chem Pvt. Ltd.

    (2024) TaxCorp(IDT) 9638 (AAR)

  6. AAR · 03 Oct 2024
    Ruling on GST on Composite Supply of Catering Services within Club Premises

    In the matter of Tollygunge Club Ltd.

    (2024) TaxCorp(IDT) 9634 (AAR)

  7. AAR · 18 Sep 2024
    Gujarat AAR Classifies Non-woven Coated Fabrics and Related Products Under Chapter 39 with 18% GST

    In the matter of Om Vinyls Pvt Ltd

    (2024) TaxCorp(IDT) 9542 (AAR)

  8. AAR · 18 Sep 2024
    Legal Classification of Imported Ship Parts Upheld – Gujarat AAR Decision Clarifies GST Treatment

    In the matter of Imtiaz Kaiyun Barvatiya

    (2024) TaxCorp(IDT) 9541 (AAR)

  9. AAR · 18 Sep 2024
    Aar Andhra Pradesh Decides: Natural Fibre Boards Made from Rice Husk to Attract 12% GST

    In the matter of Tra Plast Industries Pvt Ltd.

    (2024) TaxCorp(IDT) 9540 (AAR)

  10. AAR · 16 Sep 2024
    Odisha AAAR Rules GST Not Payable on Stamp Duty and Registration Fee for Mining Lease; Appeal Dismissed as Non-Maintainable

    In the matter of Geeta Rani Mohanty

    (2024) TaxCorp(IDT) 9537 (AAR)

  11. AAR · 11 Sep 2024
    Outlook on Cross-Border Trade: Andhra Pradesh AAR Rules on Liquidation Procurement by Foreign Company

    In the matter of MCM Pacific PTE Ltd

    (2024) TaxCorp(IDT) 9524 (AAR)

  12. AAR · 11 Sep 2024
    Andhra Pradesh AAR Declares Habitability Upgradation on Indian Navy Destroyer Doesn’t Meet Maintenance Criteria for GST Concessions

    In the matter of Visakha Trades

    (2024) TaxCorp(IDT) 9523 (AAR)

  13. AAR · 11 Sep 2024
    Andhra Pradesh AAR Confirms 5% GST on Export of Processed Frozen Shrimps Packaged Under 25kg; Clarifies Pre-packaging Criteria

    In the matter of Asvini Fisheries Pvt. Ltd.

    (2024) TaxCorp(IDT) 9522 (AAR)

  14. AAR · 10 Sep 2024
    Mining Structures Transaction Deemed Service Supply, Not Sale: Odisha AAR Ruling

    In the matter of Essel Mining Industries Ltd

    (2024) TaxCorp(IDT) 9517 (AAR)

  15. AAR · 05 Sep 2024
    West Bengal AAR Determines Certain Water Supply Services Exempt from Tax but Limits Applicability to State Authorities

    In the matter of Shyama Chatterjee

    (2024) TaxCorp(IDT) 9501 (AAR)

  16. AAR · 05 Sep 2024
    Odisha AAR Denies Advance Ruling Application on GST for Stamp Duty and Registration Fees, Citing Prior Pending Matters

    In the matter of Geeta Rani Mohanty

    (2024) TaxCorp(IDT) 9500 (AAR)

  17. AAR · 05 Sep 2024
    Tamil Nadu AAR Confirms Retrospective GST Applicability on Increased Rents; Ruling Impacts State Undertaking’s Rental Contracts

    In the matter of Metropolitan Transport Corporation.

    (2024) TaxCorp(IDT) 9499 (AAR)

  18. AAR · 03 Sep 2024
    West Bengal AAR Affirms Member-Specific GST Exemption for Residential Welfare Associations under Notification 12/2017

    In the matter of Fortune Estates Association of Apartment Owners

    (2024) TaxCorp(IDT) 9496 (AAR)

  19. AAR · 30 Aug 2024
    GST Rate Determination for Supplementary Invoices in Works Contracts: Odisha AAR Clarifies Applicable Rate of 18% for Price Adjustments

    In the matter of Universal MEP Projects & Engineering

    (2024) TaxCorp(IDT) 9459 (AAR)

  20. AAR · 30 Aug 2024
    Odisha AAR Defines Coal Transportation as Renting of Transport Vehicles Taxable at 12%

    In the matter of Utkal Coal Mining India Pvt Ltd

    (2024) TaxCorp(IDT) 9458 (AAR)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.