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AP AAAR Confirms GST Applicability on Assignment of Leasehold Rights and Land Development Charges; Rejects ‘Sale of Land’ Argument
In the matter of Kobelco Construction Equipment lndia Pvt Ltd
(2026) TaxCorp(IDT) 12389 (AAR)
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Goa AAR Clarifies GST Treatment for Bakery Outlets: Sale of Pre-Manufactured Items Constitutes Supply of Goods, In-Store Preparation of Pizzas Amounts to Restaurant Service
In the matter of Cremeux Bakeries Private Limited
(2026) TaxCorp(IDT) 12384 (AAR)
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GST Exemption Denied: Andhra Pradesh AAAR Affirms R&D Services by Sub-Nodal Agencies as Taxable Supplies Where Grant-in-Aid is Consideration
In the matter of Laila Nutra Private Limited
(2026) TaxCorp(IDT) 12374 (AAR)
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AAR Tamil Nadu Determines 5% GST Without ITC for Event-Based Food Supply and Outdoor Catering, Regardless of On-Site Service Component
In the matter of Friends Catering CBE
(2026) TaxCorp(IDT) 12373 (AAR)
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Tamil Nadu AAR Declares Rooftop Solar Energy Supply Under PPA as GST-Exempt Supply of Goods, Removes Registration Requirement in Both Supplier and Recipient States
In the matter of Evolve Green Power Private Limited
(2026) TaxCorp(IDT) 12372 (AAR)
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AAR Tamil Nadu Rules Employee Transport Cost Sharing by Renault Nissan Not a ‘Supply’ Under GST: No Tax on Nominal Salary Deductions
In the matter of Renault Nissan Technology & Business Centre India Private Limited
(2026) TaxCorp(IDT) 12371 (AAR)
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Tamil Nadu AAR Classifies Fan Drive Assembly as Fluid Coupling Under HSN 8483.60, Attracting 18% GST
In the matter of BorgWarner Cooling Systems (India) Private Limited
(2026) TaxCorp(IDT) 12369 (AAR)
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Gujarat AAR Declares GST at 18% on Academic Coaching for School Students; Clarifies Such Coaching is Not Exempt “Education Service”
In the matter of Sanjaykumar Ishwerlal Sadadiwala
(2026) TaxCorp(IDT) 12362 (AAR)
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Gujarat AAR Holds 18% GST on Electric Bus Services—Electricity Not Treated as 'Fuel' for Concessional Tax Rate
In the matter of JBM Ecolife Mobility Surat P Ltd
(2026) TaxCorp(IDT) 12361 (AAR)
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Karnataka AAR Confirms GST Exemption for Pure Labour Contracts on Stand-Alone Residential Dwellings
In the matter of House Construct Infra
(2026) TaxCorp(IDT) 12338 (AAR)
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Karnataka AAR Holds Emergency Care Certificate Courses by Charitable Trusts as Taxable ‘Commercial Training’, Not GST-Exempt ‘Charitable Activity’
In the matter of Jeeva Raksha Trust
(2026) TaxCorp(IDT) 12334 (AAR)
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Rajasthan AAR Clarifies 5% GST Eligibility on Paper and Biodegradable Bags: Scientific Proof of Biodegradability is Key
In the matter of Sunita Kohli
(2026) TaxCorp(IDT) 12330 (AAR)
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Rajasthan AAR Clarifies GST Classification and Tax Treatment for Allen Career Institute’s Online Coaching Services: Not OIDAR, Attracts CGST & SGST
In the matter of Allen Career Institute Private Limited
(2026) TaxCorp(IDT) 12329 (AAR)
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Gujarat AAAR Confirms Denial of ITC on Lease Rentals for Land Used in Construction of Car Battery Facility, Emphasizes Absolute Bar under Section 17(5)(d) of GST Law
In the matter of Agratas Energy Storage Solutions Pvt. Ltd.
(2026) TaxCorp(IDT) 12314 (AAR)
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Maharashtra AAR Holds Employee Canteen Recoveries Taxable Under GST; ITC Blocked Even for Statutory Facility, Notice Pay Not Taxable
In the matter of Carraro India Private Limited
(2026) TaxCorp(IDT) 12302 (AAR)
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Maharashtra AAR: GST Applies to Employee Canteen and Transport Recoveries, Not on Notice Pay Deductions
In the matter of Thyssenkrupp Industries India Pvt Ltd
(2026) TaxCorp(IDT) 12298 (AAR)
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Maharashtra AAR Holds GST Payable on Employee Canteen and Transport Recoveries; ITC on Transport Blocked, Exemption Denied for Nominal Recovery from Employees
In the matter of Wika Instruments (India) Pvt Ltd
(2026) TaxCorp(IDT) 12297 (AAR)
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Ownership of Content Decisive for GST Rate: Maharashtra AAR Rules Printing of Textbooks for State Bureau as Taxable Service Where Content is Customer-Supplied
In the matter of Maharashtra State Bureau of Textbook Production & Curriculum Research
(2026) TaxCorp(IDT) 12296 (AAR)
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Karnataka AAR Holds RWA’s Recovery of Water Charges Forms Composite Taxable Supply; Aggregation with Maintenance Charges Mandatory for Rs. 7,500 GST Exemption Threshold
In the matter of Prestige North West Country Owners Associations (PNWCOA)
(2026) TaxCorp(IDT) 12289 (AAR)
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Karnataka AAR Grants GST Exemption on Printing of Exam Question Papers for Universities, Citing Direct Nexus with Examination Conduct
In the matter of Codeword Process and Printers
(2026) TaxCorp(IDT) 12288 (AAR)
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