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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 14 Mar 2024
    AAR - Tamil Nadu AAAR Admits Appeal on Two-Wheeler Seat Covers Classification, Condones 21 Days Delay.

    In the matter of Lions Seat Cushions Pvt Ltd.

    (2024) TaxCorp(IDT) 8772 (AAR)

  2. AAR · 13 Mar 2024
    AAAR - Oil Dispensing Ration Shops Exempt from GST Liabilities: AAAR Overturns AAR Decision.

    In the matter of Chanchal Saha

    (2024) TaxCorp(IDT) 8766 (AAR)

  3. AAR · 11 Mar 2024
    AAR - Kerala AAR Exempts Renting of Passenger Vehicles to State Road Transport Corporation.

    In the matter of Maha Voyage LLP

    (2024) TaxCorp(IDT) 8753 (AAR)

  4. AAR · 08 Mar 2024
    AAR - Petrol Pump Operator Eligible for Proportional ITC on Licence Fee Recovery for Leasing Equipment.

    In the matter of Kwality Auto Services

    (2024) TaxCorp(IDT) 8749 (AAR)

  5. AAR · 04 Mar 2024
    No ITC Eligible for IGST Paid Post Misclassification Discovery During Audit

    In the matter of Mitsubishi Electric India Pvt Ltd

    (2024) TaxCorp(IDT) 8722 (AAR)

  6. AAR · 04 Mar 2024
    Karnataka AAR: E-Commerce Operator Providing Platform for Gold Distribution Liable to Collect TCS

    In the matter of Changejar Technologies Pvt Ltd

    (2024) TaxCorp(IDT) 8720 (AAR)

  7. AAR · 04 Mar 2024
    Pre-packaged and Labelled Rice Attracts GST, Irrespective of Domestic Sale or Export.

    In the matter of Sarla Foods Private Limited

    (2024) TaxCorp(IDT) 8719 (AAR)

  8. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Rules Bio-Mining Waste and Site Remediation Services to Tumakaru City Corporation GST-Exempt as Pure Services.

    In the matter of Gorantla Geosynthetics Pvt Ltd

    (2024) TaxCorp(IDT) 8704 (AAR)

  9. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Types of Float Glass Under Various Customs Tariff Headings.

    In the matter of Float Glass Centre

    (2024) TaxCorp(IDT) 8702 (AAR)

  10. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Fuel Injection Pump Parts Under Residuary Entry at 18% IGST.

    In the matter of Delphi TVS Technologies Ltd

    (2024) TaxCorp(IDT) 8701 (AAR)

  11. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Clarifies GST Rate for Contracted Food Services to Industrial Workers.

    In the matter of Jothi Catering Services.

    (2024) TaxCorp(IDT) 8700 (AAR)

  12. AAR · 27 Feb 2024
    AAR - Rajasthan AAAR Upholds 18% GST on EPC Contracts for Oil & Gas Infrastructure as Construction Services.

    In the matter of Kalpataru Projects International Ltd.

    (2024) TaxCorp(IDT) 8699 (AAR)

  13. AAR · 27 Feb 2024
    AAAR - Rajasthan AAAR Clarifies Coaching Services Bundled with Student Kits as Composite Supply.

    In the matter of Resonance Edventures Limited

    (2024) TaxCorp(IDT) 8697 (AAR)

  14. AAR · 27 Feb 2024
    Karnataka AAR: Supply of Tree Pruners Used as 'Agricultural Tool' Exempt from GST under Notification No. 2/2017-CT(R).

    In the matter of Global Marketing

    (2024) TaxCorp(IDT) 8691 (AAR)

  15. AAR · 27 Feb 2024
    AAR - Karnataka AAR: GST Exemption on Composite Supply of Healthcare Services to In-Patients, but Not on Training Fees for Nurses and Psychologists.

    In the matter of Spandana Rehabilitation Research and Training Centre Pvt Ltd

    (2024) TaxCorp(IDT) 8690 (AAR)

  16. AAR · 23 Feb 2024
    AAR - Original Seat Covers Supplied with Vehicles Classified as Integral Parts, Taxable at 28% under HSN 8708.

    In the matter of Saddles International Automotive & Aviation Interiors Pvt Ltd.

    (2024) TaxCorp(IDT) 8683 (AAR)

  17. AAR · 23 Feb 2024
    AAR - Afforestation/Reforestation/Revegetation Project with Carbon Credit Trading as Main Goal Not Considered Agricultural Support Service.

    In the matter of Archipel India Foundation

    (2024) TaxCorp(IDT) 8678 (AAR)

  18. AAR · 22 Feb 2024
    AAAR - Andhra Pradesh AAAR Reclassifies Ice Cream Topping 'NBS Crackle', Impacting Tax Rates.

    In the matter of Sri Venkateswara Cashew Chikky Manufacturers

    (2024) TaxCorp(IDT) 8676 (AAR)

  19. AAR · 21 Feb 2024
    AAR - Telangana AAR Exempts GST on Dal Supplied to Women & Children's Department Through Nodal Agency.

    In the matter of Narayan Trading Corporation

    (2024) TaxCorp(IDT) 8671 (AAR)

  20. AAR · 21 Feb 2024
    AAR - Telangana AAR Rules Renting to Government Boys Hostel Taxable Under GST.

    In the matter of Navya Nuchu

    (2024) TaxCorp(IDT) 8670 (AAR)

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