-
Karnataka AAR: Margin Scheme for GST on Second-Hand Cars Subject to Factual Proof—Benefit Denied for Lack of Documentary Evidence
In the matter of Shri Ramanujam Tulsi Ramadas
(2026) TaxCorp(IDT) 12287 (AAR)
-
Karnataka AAR Determines GST Classification of Biodiesel-HSD Blends by Petroleum Content, Distinct Tariff for Each Blend Ratio
In the matter of M11 Energy Transition Pvt Ltd
(2026) TaxCorp(IDT) 12286 (AAR)
-
Karnataka AAR Affirms GST on Villas Built Under Joint Development Agreements Even if Construction is Outsourced; Land Value Statutorily Capped at One-Third
In the matter of Varaha Land Private Limited
(2026) TaxCorp(IDT) 12284 (AAR)
-
Maharashtra AAR Rules "Pooja Oil" Blended for Ritual Use as Inedible, Classifies Under CH 1518 for 5% GST Due to Intended Non-Edible Application
In the matter of Sapna Hitech Private Limited
(2026) TaxCorp(IDT) 12283 (AAR)
-
Karnataka AAR Rules GST Not Applicable on Bank Rebates for Excise Duty Payments via Corporate Card in Liquor Manufacturing Sector
In the matter of John Distilleries Pvt. Ltd
(2026) TaxCorp(IDT) 12277 (AAR)
-
Contribution of Developed Leasehold Land and Hotel Project to LLP for Partnership Interest Constitutes Taxable Supply of Service under GST
In the matter of Aryapride Hotel And Convention Private Limited
(2026) TaxCorp(IDT) 12276 (AAR)
-
Gujarat AAR Clarifies GST Exemption for NSDC-Affiliated Digital Marketing Training Partners, Addresses Exemption Gap Period and Tax Regularisation
In the matter of ASDM Institute Private Limited
(2026) TaxCorp(IDT) 12267 (AAR)
-
Gujarat AAR Affirms ITC Eligibility for Foundation and Structural Supports of Process Equipment Under Section 17(5)(c) CGST Act
In the matter of Cadila Pharmaceuticals Limited
(2026) TaxCorp(IDT) 12266 (AAR)
-
Gujarat AAR Decides ITC Availability on RCC Foundations and Structural Supports Integral to Plant & Machinery for API Manufacturing
In the matter of CPL Pharmaceuticals Pvt Ltd
(2026) TaxCorp(IDT) 12265 (AAR)
-
Gujarat AAAR Affirms Technical Textile Classification for HDPE Geomembranes, Rejects Revenue’s Reliance on Raj Packwell and Similar Rulings
In the matter of Shree Ambica Geotex Pvt. Ltd
(2026) TaxCorp(IDT) 12262 (AAR)
-
Tamil Nadu AAAR Confirms ITC Block on Lease Assignment for Construction of Non-Qualifying Manufacturing Facility
In the matter of Inox Air Products Private Limited.
(2026) TaxCorp(IDT) 12261 (AAR)
-
Tamil Nadu AAR Affirms GST Exemption on Medicines and Consumables Provided to In-Patients as Composite Supply of Healthcare Services
In the matter of Dr. Kamakshi Memorial Hospital Pvt. Ltd.
(2026) TaxCorp(IDT) 12228 (AAR)
-
AAR Tamil Nadu Grants GST Exemption for Pure Services in Remediation of Legacy Waste Provided to Governmental Authority
In the matter of Gorantla Geosynthetics Ltd
(2026) TaxCorp(IDT) 12227 (AAR)
-
Tamil Nadu AAR Clarifies: All DDP Export-Related Expenses to be Included in Taxable Value for IGST, ‘Pure Agent’ Exclusion Not Applicable
In the matter of Arjun Knit Wear
(2026) TaxCorp(IDT) 12225 (AAR)
-
Digital Freight Marketplace Ruled as E-Commerce Operator, Not GTA, by Tamil Nadu AAR; GST and TCS Obligations Upheld
In the matter of A V Cargo Migrators LLP
(2026) TaxCorp(IDT) 12224 (AAR)
-
GST Liable on Indian Medical Association’s Member Services and Seminars: Tamil Nadu AAR Rules Mutuality Principle Inapplicable
In the matter of The Coimbatore Branch of Indian Medical Association
(2026) TaxCorp(IDT) 12220 (AAR)
-
Tamil Nadu AAR Allows Limited ITC on Statutory Employee Transportation for Women, Restricts Period and Conditions Based on Statutory Mandate
In the matter of AGS Health Private Limited
(2026) TaxCorp(IDT) 12219 (AAR)
-
Rajasthan AAR Confirms 5% GST on Hard Rubber Rings Solely for Sprinkler/Drip Irrigation under Heading 8424; General-Purpose Rings Excluded
In the matter of Arti Pitaliya
(2026) TaxCorp(IDT) 12188 (AAR)
-
Rajasthan AAR: GST Concession for Compostable Carry Bags Hinges on Biodegradability Proof, Classification under HSN 3923 Upheld
In the matter of Pradeep Verma
(2026) TaxCorp(IDT) 12187 (AAR)
-
Chhattisgarh AAR Clarifies GST Rates: Laundry Soaps Attract 18% GST as ‘Other Soaps’, Toilet Soaps with Higher TFM Get 5% GST
In the matter of Tarwani Soap Industries
(2026) TaxCorp(IDT) 12186 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.