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Karnataka AAR Confirms GST Exemption for Solid Waste Management Services Rendered to Gram Panchayats as ‘Pure Services’ Under Entry No. 3 of Notification No. 12/2017-CT (Rate)
In the matter of Annonymous Indian Charitable Trust
(2026) TaxCorp(IDT) 12177 (AAR)
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Karnataka AAR: GST Applicable on Advance Corpus/Sinking Fund Contributions by Apartment Owners’ Associations for Future Services
In the matter of Liberty Square Apartment Owners Association
(2026) TaxCorp(IDT) 12176 (AAR)
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Karnataka AAR Determines GST Liability on RWA Corpus Fund Collections: Exemption for Maintenance Charges Not Applicable
In the matter of Apartment Owners Association of Raj Lake View
(2026) TaxCorp(IDT) 12175 (AAR)
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Karnataka AAR Affirms ITC Eligibility on Ancillary Inputs and Capital Goods for Used Car Dealers Opting Margin Scheme
In the matter of Toyota Mobility Solution and Services India Pvt. Ltd
(2026) TaxCorp(IDT) 12174 (AAR)
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Karnataka AAR Clarifies GST Applicability on RWA Collections: Water, Electricity, and Corpus Fund Charges Deemed Part of Taxable Maintenance Service
In the matter of Sandeep Vihar Owners Association
(2026) TaxCorp(IDT) 12173 (AAR)
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Karnataka AAR Clarifies GST Exemption Scope for Resident Welfare Associations: Monthly Maintenance Limit, Water Charges, and Advance Funds Addressed
In the matter of Godrej United Owner’s Association
(2026) TaxCorp(IDT) 12172 (AAR)
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Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards
In the matter of Vegan Wood Pvt Ltd
(2026) TaxCorp(IDT) 12163 (AAR)
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Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents
In the matter of Vegan Wood Private Limited
(2026) TaxCorp(IDT) 12161 (AAR)
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Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable
In the matter of The Singareni Collieries Company Limited
(2026) TaxCorp(IDT) 12160 (AAR)
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Waste Transport Services to Howrah Municipal Corporation Ruled as GST-Exempt ‘Pure Services’: West Bengal AAR Decision Clarifies Exemption Scope under Sr. No. 3 of Notification No. 12/2017-CT (Rate)
In the matter of Hari Narayan Singh
(2026) TaxCorp(IDT) 12146 (AAR)
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West Bengal AAR: Security Services to FCI Not GST-Exempt as ‘Pure Services’ to Government Entity
In the matter of Food Corporation of India
(2026) TaxCorp(IDT) 12145 (AAR)
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Gujarat AAR Clarifies: Paddle Wheel Aerators for Aquaculture Attract 18% GST under HSN 8479, Not Agricultural Machinery
In the matter of Sagar Aqua Culture Pvt Ltd
(2026) TaxCorp(IDT) 12144 (AAR)
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GST Liability Triggered on Receipt of Mobilisation Advance for Works Contract: Gujarat AAR Rules in Infrastructure Project Case
In the matter of PC Snehal Construction Private Limited
(2026) TaxCorp(IDT) 12143 (AAR)
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Gujarat AAR Declares GST Exemption for Semen Sorting Services as Animal Husbandry Support, Cites Specific SAC Classification Over Residuary
In the matter of Jiva Sciences Private Limited
(2026) TaxCorp(IDT) 12138 (AAR)
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West Bengal AAR Distinguishes GST Rates on Restaurant Food and Hookah Supplies: Separate Tax Treatments for Tobacco and Non-Tobacco Hookah Confirmed
In the matter of Indian Wire Products Company
(2026) TaxCorp(IDT) 12136 (AAR)
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West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute
In the matter of Sage Organics Private Limited
(2026) TaxCorp(IDT) 12103 (AAR)
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Uttarakhand AAR: Medicated Toilet Soap Attracts 18% GST, Not Eligible for Reduced Rate Applicable to Ordinary Toilet Soap
In the matter of East African India Overseas
(2026) TaxCorp(IDT) 12057 (AAR)
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Gujarat AAR Rules GST Exemption for Architect’s Consultancy to AMC on Fire Services, Staff Housing, and Parking Projects as 'Pure Services'
In the matter of Sachin Gandhi & Associates
(2026) TaxCorp(IDT) 12056 (AAR)
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Gujarat AAR Clarifies GST Classification for KAPSUL’s Mukhwas and Digestive Products: Distinction Made Between Supari-based Capsules and Digestive Blister Packs
In the matter of Kartik Pinakin Bhatt
(2026) TaxCorp(IDT) 12055 (AAR)
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Maharashtra AAR Classifies HP Indigo ElectroInk Bundled Consumables Under “Click Model” as Composite Supply; ElectroInk Held as Principal Supply for GST
In the matter of HP India Sales Pvt. Ltd.
(2026) TaxCorp(IDT) 12051 (AAR)
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