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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 06 Jun 2024
    Tamil Nadu AAR: 'VYAVSHAY' Mobility Services Classified as E-commerce Operator, GST Payable on App Usage Charges

    In the matter of Balat Enterprises Pvt. Ltd.

    (2024) TaxCorp(IDT) 9143 (AAR)

  2. AAR · 06 Jun 2024
    Rajasthan AAR: Margin Scheme Benefit Not Applicable to Dealers of Used Iron/Plastic Scrap and PET Bottles

    In the matter of Hitesh Gwalani

    (2024) TaxCorp(IDT) 9142 (AAR)

  3. AAR · 06 Jun 2024
    Gujarat AAAR: Instant Mix Flours Used in Food Preparations Like Khaman, Dalwada Taxable at 18% GST

    In the matter of Kitchen Express Overseas Ltd.

    (2024) TaxCorp(IDT) 9141 (AAR)

  4. AAR · 05 Jun 2024
    Gujarat AAR Denies GST Exemption for Consultancy Services to State Govt., Cites Lack of Direct Link to Municipal/Panchayat Functions

    In the matter of Devendra K Patel

    (2024) TaxCorp(IDT) 9139 (AAR)

  5. AAR · 05 Jun 2024
    TN AAR: Export of Shrimps in Individual Printed/Plain Pouches up to 25 Kgs Attracts GST as 'Pre-packaged and Labelled'

    In the matter of Asvini Fisheries Pvt Ltd

    (2024) TaxCorp(IDT) 9138 (AAR)

  6. AAR · 05 Jun 2024
    Karnataka AAR: Transport Documents Issued by Individual Truck Owners Qualify as 'Consignment Note', Attracting GST Under RCM

    In the matter of Karnataka Co-operative Mill Producers Federation Ltd.

    (2024) TaxCorp(IDT) 9137 (AAR)

  7. AAR · 05 Jun 2024
    Gujarat AAAR Upholds AAR, Denies ITC on Supply of Air Conditioning, Cooling, and Ventilation Systems as Works Contract Services for Immovable Property

    In the matter of Wago Pvt Ltd

    (2024) TaxCorp(IDT) 9136 (AAR)

  8. AAR · 05 Jun 2024
    UP AAR: Electricity Distribution Company Liable to Pay GST on 'Supervision Charges' for Line Installation, Not on Entire Amount

    In the matter of Madhvanchal Vidyut Vitran Nigam Ltd.

    (2024) TaxCorp(IDT) 9135 (AAR)

  9. AAR · 05 Jun 2024
    Tamil Nadu AAR: Exporter Not Liable to Pay GST on Export Freight for Goods Exported on CIF Basis

    In the matter of DCW Ltd.

    (2024) TaxCorp(IDT) 9134 (AAR)

  10. AAR · 04 Jun 2024
    ‘Bee Prine Feed’ classifiable as artificial honey attracting 18% GST

    In the matter of Technocrats Equipments Sales & Service

    (2024) TaxCorp(IDT) 9127 (AAR)

  11. AAR · 04 Jun 2024
    Karnataka AAR Classifies 'EDF Thrusters with Battery Pack for Jet Suit' as 'Fans', Subjecting Them to 18% GST

    In the matter of Turbotech Precision Engineering Pvt Ltd

    (2024) TaxCorp(IDT) 9126 (AAR)

  12. AAR · 04 Jun 2024
    Uttar Pradesh AAR: Unfinished Residential Units Subject to GST, Emphasizing Completion Certificate's Importance

    In the matter of Savfab Buidtech Pvt Ltd

    (2024) TaxCorp(IDT) 9125 (AAR)

  13. AAR · 24 May 2024
    Karnataka AAAR Dismisses Revenue's Rectification Application, Holds Debatable Legal Point Not an Error Apparent on Face of Record

    In the matter of Assistant Commissioner of Commercial Taxes.

    (2024) TaxCorp(IDT) 9085 (AAR)

  14. AAR · 22 May 2024
    Gujarat AAAR Holds 'Fryums' are Ready to Eat, 'Different Shapes and Sizes Papad' Taxable at 18% GST

    In the matter of Shree Swaminarayan Foods

    (2024) TaxCorp(IDT) 9075 (AAR)

  15. AAR · 14 May 2024
    Telangana AAR: Marketing and Referral Services to Foreign Universities Qualify as Export of Service, Not Intermediary Service

    In the matter of Center for International Admission and Visas

    (2024) TaxCorp(IDT) 9037 (AAR)

  16. AAR · 08 May 2024
    AAAR - West Bengal AAAR Sets Aside AAR Order Passed on a Single Criterion for Deciding Exemption, Remands for Fresh Decision.

    In the matter of Anmol Industries Ltd.

    (2024) TaxCorp(IDT) 9012 (AAR)

  17. AAR · 06 May 2024
    West Bengal AAR Holds Disposable Paper Cups with Plastic Coating Taxable at 18%

    In the matter of Sekandar Sardar

    (2024) TaxCorp(IDT) 9003 (AAR)

  18. AAR · 06 May 2024
    Telangana AAR Disallows ITC on Motor Vehicle Purchase When Transport Service Provider Opts for Lower GST Rate

    In the matter of Noori Travels

    (2024) TaxCorp(IDT) 9002 (AAR)

  19. AAR · 06 May 2024
    West Bengal AAR: "Demo Car Loss Sharing" Amount Received by Mercedes Benz Dealer Taxable at 18% GST

    In the Landmark Cars East Pvt Ltd.

    (2024) TaxCorp(IDT) 9000 (AAR)

  20. AAR · 03 May 2024
    AAAR - EPC Contract for Augmenting Oil & Gas Extraction Taxable as Construction Service, Rajasthan AAAR Concurs with AAR.

    In the matter of Ion Exchange (India) Limited

    (2024) TaxCorp(IDT) 8998 (AAR)

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