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AAR - Andhra Pradesh AAR Rules 'NBS Crackle' as 'Industrial Input,' Not 'Sugar Boiled Confectionery'.
In the matter of Sri Venkateswara Cashew Chikky Manufacturers
(2023) TaxCorp(IDT) 8032 (AAR)
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AAR - Gujarat AAR Denies ITC on Leasehold Rights for Land for Manufacturing Facility Expansion.
In the matter of Bayer Vapi Pvt Ltd
(2023) TaxCorp(IDT) 8006 (AAR)
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AAR - Telangana AAR: ITC Allowed on Demo Cars for Resale, Not for Workshop Replacement Vehicles.
In the matter of Sai Service Pvt. Ltd.
(2023) TaxCorp(IDT) 8005 (AAR)
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AAR - Gujarat AAR: ITC Allowed for Canteen Facility to Permanent Employees, Not for Contract Workers.
In the matter of Eimco Elecon India Ltd
(2023) TaxCorp(IDT) 8001 (AAR)
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AAR - Uttar Pradesh AAR Rules Supervision Charges for Transmission Line Installations Subject to GST.
In the matter of Purvanchal Vidyut Vitran Nigam Ltd
(2023) TaxCorp(IDT) 8000 (AAR)
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AAR - West Bengal AAR Rejects Application Seeking Condonation of Delay in Filing ITC-01.
In the matter of Norbe Pharmacy LLP
(2023) TaxCorp(IDT) 7998 (AAR)
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AAR - Composite Supply of Milling Services for PDS Exempt from GST (where the goods' value doesn't surpass 25% of the total supply's value), Rules West Bengal AAR.
In the matter of Aryan Flour Mills Pvt Ltd.
(2023) TaxCorp(IDT) 7997 (AAR)
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AAR - West Bengal AAR Rules on Taxability of Interest Payment in Sewage Treatment Project.
In the matter of Ganga STP Project Pvt. Ltd.
(2023) TaxCorp(IDT) 7993 (AAR)
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AAR - West Bengal AAR Exempts Pre and Post-Examination Services to Universities and Educational Boards from GST.
In the matter of Institute of Education and Examination Management Pvt. Ltd.
(2023) TaxCorp(IDT) 7992 (AAR)
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AAR - Karnataka AAR Allows ITC for Distributing Promotional Goods Under Schemes.
In the matter of Orient Cement Ltd.
(2023) TaxCorp(IDT) 7985 (AAR)
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AAR - Karnataka AAR Rules on GST Liability for Works Contract Services.
In the matter of Vinod Kumari Goyal
(2023) TaxCorp(IDT) 7984 (AAR)
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AAR - UP AAAR Rules that 'Type-Rating' Training for Pilots Not Exempt from GST.
In the matter of CAE Simulation Training Pvt. Ltd.
(2023) TaxCorp(IDT) 7953 (AAR)
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AAR - ITC Eligibility on Structural Support for Plant & Machinery, Rules Rajasthan AAR.
In the matter of Uvee Glass Pvt Ltd
(2023) TaxCorp(IDT) 7946 (AAR)
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AAR - Kerala AAR Clarifies Taxability of Goods Supplied Without Consideration for Warranty Replacement in Marine Vessels. Supply of goods without consideration in the discharge of warranty obligations is not subject to GST.
In the matter of Bright Metal Works
(2023) TaxCorp(IDT) 7845 (AAR)
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Kerala AAR - GST Applicable on Amount Charged for Structural Changes in Villa Projects; Deduction of One-Third Allowed in Taxable Value Calculation
In the matter of Palal Realty
(2023) TaxCorp(IDT) 7844 (AAR)
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AAR - Kerala AAR Validates Netting-Off Receivables of One GSTIN by Another for Consideration Payment, ITC available.
In the matter of Malabar Gold Pvt Ltd.
(2023) TaxCorp(IDT) 7842 (AAR)
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AAR - Kerala AAR Rules Residential Villas' Construction Taxable at 7.5% Regardless of whether the agreement for construction is entered into with a purchaser before the execution of the sale deed for land in favour of the purchaser or after the execution of the sale deed for land.
In the matter of Prime Property Developers
(2023) TaxCorp(IDT) 7841 (AAR)
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Kerala AAR: Right to Desilt Reservoir and Extract Minerals Taxable at 18% on Reverse Charge Basis.
In the matter of Dharti Dredging and Infrastructure Ltd.
(2023) TaxCorp(IDT) 7840 (AAR)
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AAR - Reverse Charge Liability under Notification No. 13/2017 dated June 28, 2017 on Change of Wetland Description to Ordinary Land Taxable under RCM, Kerala AAR Rules.
In the matter of Manappuram Finance Ltd
(2023) TaxCorp(IDT) 7830 (AAR)
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AAR - 18% GST on Shifting Transmission Lines on NHAI request for Road Widening Projects classifiable under service head 998631- Punjab AAR Ruling.
In the matter of Punjab State Transmission Corporation Ltd.
(2023) TaxCorp(IDT) 7829 (AAR)
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