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Landmark Rulings

AAR — GST

1,851 rulings

  1. AAR · 28 Dec 2023
    Rajasthan AAR Classifies Stadiometer and Infantometer as Diagnostic Medical Equipment, Taxable at 12% GST

    In the matter of Bhawna Khandelwal

    (2023) TaxCorp(IDT) 8471 (AAR)

  2. AAR · 20 Dec 2023
    AAR - Rajasthan AAR: GST on Delayed-Payment Interest to be Charged at Time of Receipt.

    In the matter of Pink City Steel Rolling Mills Pvt Ltd

    (2023) TaxCorp(IDT) 8435 (AAR)

  3. AAR · 20 Dec 2023
    AAR - Tamil Nadu AAR: GST Applicable on Subsidized Canteen Services Provided by Employers.

    In the matter of Sundaram Clayton Ltd.

    (2023) TaxCorp(IDT) 8434 (AAR)

  4. AAR · 20 Dec 2023
    Chhattisgarh AAR Clarifies: 18% GST on Construction and Installation of Electricity Transmission Terminals

    In the matter of Hitachi Energy India Ltd.

    (2023) TaxCorp(IDT) 8433 (AAR)

  5. AAR · 20 Dec 2023
    Taxation Shift: Residential Properties Leased for Commercial Use Subject to 18% GST, Rajasthan AAR Ruling Clarifies

    In the matter of Deepak Jain

    (2023) TaxCorp(IDT) 8432 (AAR)

  6. AAR · 19 Dec 2023
    Himachal Pradesh AAAR Denies ITC on Subsidized Food Services to Employees

    In the matter of Federal Mogul Goetze India Ltd

    (2023) TaxCorp(IDT) 8428 (AAR)

  7. AAR · 19 Dec 2023
    Himachal Pradesh AAAR Rules: No ITC on Canteen Services for Auto Component Supplier, Supply of Food to Employees Taxable

    In the matter of Federal Mogul Goetze India Ltd

    (2023) TaxCorp(IDT) 8427 (AAR)

  8. AAR · 15 Dec 2023
    Gujarat AAAR Clarifies: Ahmedabad Janmarg Ltd. Not a Local Authority, No GST Exemption

    In the matter of Ahmedabad Janmarg Ltd

    (2023) TaxCorp(IDT) 8413 (AAR)

  9. AAR · 15 Dec 2023
    Gujarat AAAR Rules: Supply for Cattle-Feed Plant Installation a Composite Works Contract Service

    In the matter of IDMC Ltd.

    (2023) TaxCorp(IDT) 8412 (AAR)

  10. AAR · 15 Dec 2023
    Gujarat AAAR Ruling: Clarity on GST Implications for Cooperative Banks on Performance-Based Incentives

    In the matter of Rajkot Nagarik Sahakari Bank Ltd.

    (2023) TaxCorp(IDT) 8411 (AAR)

  11. AAR · 13 Dec 2023
    Tamil Nadu AAR: 28% GST on Two-Wheeler Seat Covers as Vehicle Parts and Accessories

    In the matter of Lion Seat Cushions Pvt. Ltd.

    (2023) TaxCorp(IDT) 8396 (AAR)

  12. AAR · 13 Dec 2023
    Residential Rentals to Students and Working Women Taxable at 12%, Declares Karnataka AAR

    In the matter of Deeksha Sanjay

    (2023) TaxCorp(IDT) 8395 (AAR)

  13. AAR · 12 Dec 2023
    AARR - Tamil Nadu AAR Denies ITC on CVD/SAD for Non-Fulfillment of Export Obligations Under GST.

    In the matter of Vijay Flexi Packaging Industries

    (2023) TaxCorp(IDT) 8388 (AAR)

  14. AAR · 11 Dec 2023
    AAR - Karnataka AAR Denies GST Exemption to Central Police Force Canteen, Differentiates from Ministry of Defence’s Canteens.

    In the matter of Central Police Canteen

    (2023) TaxCorp(IDT) 8383 (AAR)

  15. AAR · 11 Dec 2023
    AAR - Karnataka AAR Rules 18% GST on Damages for Early Termination of Sub-Lease Agreement.

    In the matter of Enzyme Business Centre

    (2023) TaxCorp(IDT) 8381 (AAR)

  16. AAR · 07 Dec 2023
    AAR - Gujarat AAR Classifies Tata’s Airbus Contract as ‘Composite Supply’, Grants 5% GST Rate.

    In the matter of Tata Advanced Systems Ltd.

    (2023) TaxCorp(IDT) 8369 (AAR)

  17. AAR · 24 Nov 2023
    Gujarat AAR: Market Cooperative Society to Pay GST on Lease Renewals and Collections from Members.

    In the matter of The Surat Textile Market Cooperative Shops & Warehouses Society Ltd.

    (2023) TaxCorp(IDT) 8323 (AAR)

  18. AAR · 24 Nov 2023
    Gujarat AAR: Job-Work of Converting Raw Materials into Antraquinone Derivatives Taxable at 12%.

    In the matter of Avani Pharma

    (2023) TaxCorp(IDT) 8322 (AAR)

  19. AAR · 23 Nov 2023
    AAR - Gujarat AAR Rules: Escrow Deposit Pending Appeal Against Arbitral Award Not Subject to GST.

    In the matter of Dedicated Freight Corridor Corporation of India Ltd.

    (2023) TaxCorp(IDT) 8317 (AAR)

  20. AAR · 22 Nov 2023
    AAR - Telangana AAR Clarifies GST Exemption on Sale of Developed Plots, Taxability on Works-Contract Service.

    In the matter of Vaishnaoi Infratech and Developers Pvt Ltd.

    (2023) TaxCorp(IDT) 8311 (AAR)

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