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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 16 Feb 2024
    AAR - Karnataka AAR Declines Advance Ruling Request Due to Lack of Documentation and Clear Contractual Relationships.

    In the matter of Vistar AEC Consultants LLP

    (2024) TaxCorp(IDT) 8646 (AAR)

  2. AAR · 16 Feb 2024
    AAR - Telangana AAR Determines 5% GST Rate for Parenteral Dosage Forms.

    In the matter of Stanex Drugs & Chemicals Pvt. Ltd.

    (2024) TaxCorp(IDT) 8645 (AAR)

  3. AAR · 13 Feb 2024
    West Bengal AAR Declares ‘Upfront Lease Premium’ for Commercial Plot Lease to SMPK Not Exempt from GST

    In the matter of Anmol Industries Ltd.

    (2024) TaxCorp(IDT) 8636 (AAR)

  4. AAR · 13 Feb 2024
    West Bengal AAR Clarifies Taxability on Printing and Supply of Educational Materials to JCERT and Government Bodies

    In the matter of Swapna Printing Works Pvt Ltd

    (2024) TaxCorp(IDT) 8635 (AAR)

  5. AAR · 13 Feb 2024
    Karnataka AAR Clarifies: GST Applies to Fees for Practical Training of Nurses and Psychologists

    In the matter of Spandana Pharma

    (2024) TaxCorp(IDT) 8630 (AAR)

  6. AAR · 13 Feb 2024
    Telangana AAR Rules: AIIMS Deemed Ineligible for Exemption on 'Pure Services'

    In the matter of All India Institute Of Medical Sciences

    (2024) TaxCorp(IDT) 8629 (AAR)

  7. AAR · 12 Feb 2024
    West Bengal AAAR Rules Cargo Handling Services for Imported 'Dal' Not Exempt from GST

    In the matter of Sona Ship Management Pvt Ltd

    (2024) TaxCorp(IDT) 8622 (AAR)

  8. AAR · 12 Feb 2024
    West Bengal AAAR Rules ITC Not Available for Warehouse Construction Under CGST Act

    In the matter of Mindrill Systems and Solutions Pvt Ltd

    (2024) TaxCorp(IDT) 8621 (AAR)

  9. AAR · 25 Jan 2024
    West Bengal AAR Upholds ITC Availability in Sale and Buyback Transactions with Book Adjustment Settlement

    In the matter of Paragon Polymer Products Pvt. Ltd.

    (2024) TaxCorp(IDT) 8576 (AAR)

  10. AAR · 22 Jan 2024
    Uttarakhand AAR Rules GST Applicable on Canteen Recovery from Employees; Denies ITC on CSP Services

    In the matter of Tube Investment of India Ltd.

    (2024) TaxCorp(IDT) 8558 (AAR)

  11. AAR · 12 Jan 2024
    Gujarat AAR Clarifies: Salary Deductions for Canteen Services Deemed 'Perquisites' and Eligible for ITC under GST

    In the matter of Kohler India Corporation Pvt Ltd

    (2024) TaxCorp(IDT) 8534 (AAR)

  12. AAR · 12 Jan 2024
    Telangana AAR Rules PSU Supplying for Ammonia Urea Complex Not Subject to TDS under GST

    In the matter of Ramagundam Fertilizers And Chemicals Ltd.

    (2024) TaxCorp(IDT) 8532 (AAR)

  13. AAR · 12 Jan 2024
    Gujarat AAR Affirms Inclusion of High Seas Sales in Composite Works-Contract Service for IOCL Project

    In the matter of Tecnimont Pvt. Ltd.

    (2024) TaxCorp(IDT) 8531 (AAR)

  14. AAR · 12 Jan 2024
    Gujarat AAR Declares Roof Top Solar System as 'Plant and Machinery', Eligible for ITC

    In the matter of Unique Welding Products Pvt Ltd

    (2024) TaxCorp(IDT) 8530 (AAR)

  15. AAR · 02 Jan 2024
    Rajasthan AAR Rejects Guar Gum Slurry Classification Application Due to Incomplete Details

    In the matter of Supreme Gums Private Limited

    (2024) TaxCorp(IDT) 8486 (AAR)

  16. AAR · 02 Jan 2024
    Uttar Pradesh AAR Declines Advance Ruling for Land Developer on GST 'Supply' Issue

    In the matter of Spring Infrastructures

    (2024) TaxCorp(IDT) 8485 (AAR)

  17. AAR · 02 Jan 2024
    Rajasthan AAR Rules: Jaipur Development Authority Classified as 'Governmental Authority', Not Eligible for Nil GST Rate

    In the matter of Ramesh Kumar Jorasia (Muskan Construction)

    (2024) TaxCorp(IDT) 8484 (AAR)

  18. AAR · 02 Jan 2024
    Uttar Pradesh AAR Sets GST Rates for Aligarh Smart City Project Works Contract

    In the matter of PPS Builders Pvt Ltd

    (2024) TaxCorp(IDT) 8483 (AAR)

  19. AAR · 28 Dec 2023
    AAR - Rajasthan AAR Rules: 18% GST on Community Hall Construction for UIT, Effective Jan' 22.

    In the matter of Raghubala Construction Co.

    (2023) TaxCorp(IDT) 8473 (AAR)

  20. AAR · 28 Dec 2023
    AAR - Fluorine-18 Based Cancer Diagnostic Drugs Taxed at 18%: Uttar Pradesh AAR Verdict.

    In the matter of IBA Molecular Imaging (India) P. Ltd.

    (2023) TaxCorp(IDT) 8472 (AAR)

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