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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 30 Aug 2024
    Upfront Lease Premium Taxability Confirmed by West Bengal AAR for Shyama Prasad Mookerjee Port Transaction

    In the matter of Anmol Industries Limited

    (2024) TaxCorp(IDT) 9457 (AAR)

  2. AAR · 29 Aug 2024
    West Bengal AAR Rules Bridge Federation of India Exempt from GST on Tournament Participation Fees

    In the matter of Bridge Federation of India

    (2024) TaxCorp(IDT) 9456 (AAR)

  3. AAR · 29 Aug 2024
    Odisha AAR Rules Deposit Work Services Are Distinct from Electricity Transmission, Not Subject to Exemptions

    In the matter of TP Central Odisha Distribution Limited

    (2024) TaxCorp(IDT) 9454 (AAR)

  4. AAR · 26 Aug 2024
    Tamil Nadu AAR Rules Agrochemical R&D Services Excluded from Pharmaceutical Sector Benefits Under GST Notification

    In the matter of International Institute of Bio Technology and Toxicology

    (2024) TaxCorp(IDT) 9447 (AAR)

  5. AAR · 26 Aug 2024
    Maharashtra AAR Confirms Tax Exemption for Specific Accommodation Services Provided by Charitable Society in Hostels

    In the matter of Maharashtra Jain Education Society

    (2024) TaxCorp(IDT) 9446 (AAR)

  6. AAR · 16 Aug 2024
    Maharashtra AAR Rules Training Services by National Flying Training Institute Exempt from GST

    In the matter of National Flying Training Institute Private Limited

    (2024) TaxCorp(IDT) 9394 (AAR)

  7. AAR · 16 Aug 2024
    Maharashtra AAR Rules Leasing of Land for Commercial Use by MMRC is Taxable Under GST

    In the matter of Maharashtra Metro Rail Corporation Ltd.

    (2024) TaxCorp(IDT) 9393 (AAR)

  8. AAR · 13 Aug 2024
    Tamil Nadu AAR Rules on Classification of Plastic Components for Electric Accumulators Under Heading 8507

    In the matter of V.M. Polymers (Mohan Sujatha)

    (2024) TaxCorp(IDT) 9373 (AAR)

  9. AAR · 13 Aug 2024
    Tamil Nadu AAR Rejects Rectification Application, Upholds Original Ruling on ITC Eligibility and IGST Payable

    In the matter of Mitsubishi Electric India Pvt Ltd.

    (2024) TaxCorp(IDT) 9371 (AAR)

  10. AAR · 09 Aug 2024
    FTWZ Unit Goods Transfer Not a Supply, Rules Tamil Nadu AAR

    In the matter of Panasonic Life Solutions India Private Limited

    (2024) TaxCorp(IDT) 9364 (AAR)

  11. AAR · 07 Aug 2024
    GST Rate on Ready-to-Eat Food Items: Kerala AAR Rules in Favor of 5% GST

    In the matter of Devalokam Bakery

    (2024) TaxCorp(IDT) 9352 (AAR)

  12. AAR · 06 Aug 2024
    GST Exemption for Advertisement Space in Print Media: AAR Ruling

    In the matter of Lokmat Media Pvt. Ltd.

    (2024) TaxCorp(IDT) 9348 (AAR)

  13. AAR · 06 Aug 2024
    RBI's Penalties and Fines Not Liable to GST: Maharashtra AAR

    In the matter of Reserve Bank of India

    (2024) TaxCorp(IDT) 9347 (AAR)

  14. AAR · 31 Jul 2024
    UN Grant to Social Enterprise Not Liable to GST: Tamil Nadu AAR

    In the matter of Last Forest Enterprises Pvt. Ltd.

    (2024) TaxCorp(IDT) 9322 (AAR)

  15. AAR · 31 Jul 2024
    Neem Oil Classification Conundrum: AAR Upholds Notification Denying Refund on Inverted Duty Structure

    In the matter of Pooja Solvent Pvt. Ltd.

    (2024) TaxCorp(IDT) 9321 (AAR)

  16. AAR · 30 Jul 2024
    Rapido App Liable to Pay GST as E-Commerce Operator

    In the matter of Roppen Transportation Services Pvt Ltd

    (2024) TaxCorp(IDT) 9315 (AAR)

  17. AAR · 18 Jul 2024
    Gujarat AAR Rules Canteen Services to Employees Not Supply, ITC Available to Extent of Cost Borne by Employer

    In the matter of Alleima India Pvt Ltd

    (2024) TaxCorp(IDT) 9294 (AAR)

  18. AAR · 18 Jul 2024
    Gujarat AAR Rules Indivisible Turnkey Contract Taxable as 'Works Contract', GST Payable on Advances

    In the matter of Vijai Electricals Ltd.

    (2024) TaxCorp(IDT) 9293 (AAR)

  19. AAR · 18 Jul 2024
    Gujarat AAR Allows Manufacturer to Claim ITC on Capitalized Electrical Transmission Equipment Later Transferred to DISCOM

    In the matter of Elixir Industries Pvt Ltd.

    (2024) TaxCorp(IDT) 9292 (AAR)

  20. AAR · 11 Jul 2024
    Tamil Nadu AAAR Modifies AAR's Order on Taxability of TANGEDCO's Services, Cites Sub-Judice Clause

    In the matter of Tamilnadu Generation and Distribution Corporation Ltd.

    (2024) TaxCorp(IDT) 9270 (AAR)

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