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Rajasthan AAAR: EPC Contract for Augmenting Oil & Gas Extraction Taxable as 'Construction Service' at 18% GST
In the matter of Petrofac International UAE LLC
(2024) TaxCorp(IDT) 8997 (AAR)
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Telangana AAR: Services Related to Transportation of Goods Fall Under GTA, Applies 'As Is Where Is' Principle
In the matter of DRS Dilip Roadlines Ltd.
(2024) TaxCorp(IDT) 8966 (AAR)
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Rajasthan AAR: Collection of 'Entry Fee' from Visitors to Digamber Jain Temple Hall Exempt from GST
In the matter of Shri Digamber Jain Sidhkut Chityalaya Temple Trust
(2024) TaxCorp(IDT) 8965 (AAR)
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Karnataka AAR: Supply of Online Subscription-Based Clinical Database to AIIMS Taxable under Reverse Charge, Not Covered by Exemption Notification.
In the matter of Elsevier BV
(2024) TaxCorp(IDT) 8923 (AAR)
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Gujarat AAR: Insulation of Bare M.S. Pipes on Job-Work Basis Taxable at 12% for Registered Customers and 18% for Unregistered Customers, Rejects Classification as 'Manufacture'.
In the matter of Perma Pipe India Pvt Ltd.
(2024) TaxCorp(IDT) 8922 (AAR)
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Gujarat AAR: SEZ Unit Not Liable to Pay GST under RCM on Services Imported from DTA, Subject to Furnishing LUT or Bond.
In the Waree Energies Ltd
(2024) TaxCorp(IDT) 8921 (AAR)
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AAR - Karnataka AAAR: Licensing of Film Distribution Rights Not Classifiable as 'Broadcasting Service'.
In the matter of J.B. Exhibitors
(2024) TaxCorp(IDT) 8915 (AAR)
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AAR - Tamil Nadu AAAR: Non-Wired, Non-Tinted 'Clear Float Glass' Classifiable Under CTH 7005 2990.
In the matter of Float Glass Centre
(2024) TaxCorp(IDT) 8914 (AAR)
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AAR - Jaipur Smart City Limited Qualifies as a 'Governmental Authority', Services Taxable at 12%.
In the matter of Lakhlan and Qureshi Construction Co
(2024) TaxCorp(IDT) 8913 (AAR)
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Sinking Fund and Common Area Electricity Charges Collected by RWA Taxable as Advance Payment and Part of Composite Supply.
In the matter of Prinsep Association of Apartment Owners.
(2024) TaxCorp(IDT) 8882 (AAR)
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AAR - AAR Rejects Manpower Supply Service Valuation Clarification Amidst Ongoing Preventive Unit Investigation.
In the matter of First Choice Outsourcing Services
(2024) TaxCorp(IDT) 8877 (AAR)
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AAR - Rajasthan AAR Denies GST Exemption for Security, Manpower Supply, and Anti-Termite Treatment Services Provided to Gram Panchayats and Government Entities.
In the matter of MPower Saksham Skills
(2024) TaxCorp(IDT) 8876 (AAR)
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Rajasthan AAAR Classifies Infrastructure Facilities Under EPC Contract with Vedanta as 'Construction Service'
In the matter of L&T Hydrocarbon Engineering Ltd.
(2024) TaxCorp(IDT) 8867 (AAR)
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AAAR - Legal Determination on Advance Ruling Eligibility for Service Recipients.
In the matter of Board of Secondary Education
(2024) TaxCorp(IDT) 8858 (AAR)
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AAAR - Tamil Nadu AAAR Remands Case to AAR for Deciding on Treating FTWZ as a 'Customs Bonded Warehouse'.
In the matter of Haworth India Pvt. Ltd.
(2024) TaxCorp(IDT) 8800 (AAR)
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AAAR - Tamil Nadu AAAR Sets Aside AAR Ruling, Remands Case for Fresh Consideration Due to Non-Sharing of DGGI Investigation Letter.
In the matter of TamilNadu Nurses and Midwives Council
(2024) TaxCorp(IDT) 8799 (AAR)
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AAR - GST on Ancillary Charges: Tamil Nadu AAR Rules Against DISCOMs.
In the matter of Tamil Nadu Generation and Distribution Corporation Ltd
(2024) TaxCorp(IDT) 8786 (AAR)
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Tamil Nadu AAR: No ITC on Cement, Steel, and Architect Services Used for Constructing Godown Meant for Commercial Renting.
In the matter of Suswani Foundations Pvt Ltd.
(2024) TaxCorp(IDT) 8781 (AAR)
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AAAR - Tamil Nadu AAAR Dismisses Appeal Filed with 920 Days Delay, Clarifies Limits of Appellate Authority's Powers.
In the matter of Arun Cooling Home
(2024) TaxCorp(IDT) 8774 (AAR)
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AAR - West Bengal AAAR Members Differ on Classification of Jac Olivol Oil: Medicament or Skincare Product?
In the matter of Indranil Chatterjee
(2024) TaxCorp(IDT) 8773 (AAR)
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