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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) 12050 (AAR)
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Gujarat AAR Affirms IIM Ahmedabad’s TDS Liability under GST; Clarifies Threshold Applicability Based on Contract Value, Not Invoices
In the matter of Indian Institute of Management, Ahmedabad
(2026) TaxCorp(IDT) 12048 (AAR)
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Rajasthan AAR Clarifies GST Registration Not Mandatory for Out-of-State Contractors with No Fixed Establishment in Rajasthan
In the matter of Safety Controls & Devices Limited
(2026) TaxCorp(IDT) 12039 (AAR)
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Rajasthan AAR: GST Concession on Compostable/Biodegradable Plastic Bags Conditional on Actual Biodegradability, Classification Under Chapter 39 Affirmed
In the matter of Easy Flux Polymers Private Limited
(2026) TaxCorp(IDT) 12038 (AAR)
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Rajasthan AAR Clarifies GST Rate: Non-Biodegradable Paper Bags to be Taxed at 18% under Heading 4819
In the matter of SGS Packaging Private Limited
(2026) TaxCorp(IDT) 12036 (AAR)
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Andhra Pradesh AAR Confirms 5% GST on Pre-Packaged and Labelled Frozen Shrimps in Export Packs under HSN 0306
In the matter of Devi Sea Foods Limited
(2026) TaxCorp(IDT) 12035 (AAR)
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Rajasthan AAR Grants GST Exemption to Board of Secondary Education, Rajasthan for Services Linked to Conduct of Examinations
In the matter of Board of Secondary Education, Rajasthan, Ajmer
(2026) TaxCorp(IDT) 12034 (AAR)
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Supreme Court Upholds Gujarat HC Ruling: Refund of Unutilized Compensation Cess ITC Allowed on IGST Paid Zero-Rated Exports
Union of India & Ors. vs Atul Limited & Anr.
(2026) TaxCorp(IDT) 12027 (AAR)
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Advance Ruling Application Dismissed: Andhra Pradesh AAR Declares No Ruling Possible on Concluded Leasehold Transfer
TS-1081-AARAP-2025-GST-India_Metal_One_Steel
(2026) TaxCorp(IDT) 12018 (AAR)
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GST Exemption Upheld for Guarantee Commission Paid by APMDC to Andhra Pradesh Government on Bond Issuance: AAR AP Rules
In the matter of Andhra Pradesh Mineral Development Corporation Limited
(2026) TaxCorp(IDT) 12017 (AAR)
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Gujarat AAR Clarifies GST Treatment for Ice Cream Sales: Distinction Drawn Between Standalone Supply and Restaurant Services Based on Manner of Sale
In the matter of Mohammed Sajid Mohammed Sharif Kakuwala
(2026) TaxCorp(IDT) 12016 (AAR)
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Andhra Pradesh AAR Upholds 18% GST on Paddle Wheel Aerators for Aquaculture, Excludes from Agricultural Machinery Concessions
In the matter of Bindhu Industries
(2026) TaxCorp(IDT) 12015 (AAR)
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West Bengal AAR Rules Medical-Grade Plastic Products Attract 18% GST; Classification Based on Material, Not Usage
In the matter of Hi Care Remedy Private Limited
(2026) TaxCorp(IDT) 12012 (AAR)
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West Bengal AAR Confirms 5% GST on Sun-Cured, Unprocessed Tobacco Leaves Sold by Non-Agri Traders; Classification Maintained Despite Grading and Minimal Handling
In the matter of Om Jai Balajee Construction Private Limited
(2026) TaxCorp(IDT) 12011 (AAR)
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Petrol and Diesel Charges in Fleet Management Contracts Ruled Outside GST: Chhattisgarh AAR Clarifies Tax Regime Applicability and ITC Ineligibility
In the matter of Vision Plus Security Control Limited
(2026) TaxCorp(IDT) 12009 (AAR)
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West Bengal AAR Distinguishes Tax Rates for Shaving Foam and Shaving Cream: Chemical Composition and Tariff Classification Key to GST Liability
In the matter of McNROE Consumer Products Private Limited
(2026) TaxCorp(IDT) 12006 (AAR)
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Odisha AAAR Overturns AAR: Free Medicine Scheme Services by Odisha State Medical Corporation Granted GST Exemption as Pure Services
In the matter of Odisha State Medical Corporation Limited
(2026) TaxCorp(IDT) 12002 (AAR)
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Odisha AAAR Confirms Denial of ITC on Cross-Country Pipelines: Pipelines Held as Immovable Property, Not ‘Plant and Machinery’
In the matter of Gail (India) Limited
(2026) TaxCorp(IDT) 12001 (AAR)
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Odisha AAAR Overturns AAR Ruling: No GST Registration Required for Thermo Fisher’s Maharashtra HO Supplying AMC Services via Engineers in Odisha
In the matter of Thermo Fisher Scientific India Private Limited
(2026) TaxCorp(IDT) 11998 (AAR)
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Maharashtra AAR Clarifies GST Applicability on In-Patient Healthcare Services: Exemption Upheld with Caveat on Room Rent Above Rs. 5,000
In the matter of Laxmi Health Care Centre & ICCU
(2026) TaxCorp(IDT) 11995 (AAR)
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