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Gujarat AAR Rules Pre-Notice Consultation and TR-6 Challan Not Valid for ITC on Differential IGST Paid Post Customs Assessment
In the matter of Hansaben Jayantibhai Patel
(2025) TaxCorp(IDT) 11793 (AAR)
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Gujarat AAR Holds PVC Raincoats Fall Under HSN 3926 as ‘Articles of Plastic’, Attracting 18% GST—Rejects Classification as Apparel
In the matter of Pradeepkumar Gaurishankar Trivedi
(2025) TaxCorp(IDT) 11791 (AAR)
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Imitation Zari Thread Manufactured from Polyester Film with Aluminium to Attract 5% GST: Gujarat AAR’s Detailed Ruling on HSN Classification and Rate
In the matter of Sai Ram Jari Industries
(2025) TaxCorp(IDT) 11790 (AAR)
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Kerala AAR Clarifies GST Exemption on Solid Waste Management Services Rendered to State-Owned Entity CKCL Under Entry 3B
In the matter of Tiffot Private Limited
(2025) TaxCorp(IDT) 11778 (AAR)
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Kerala AAR Grants GST Exemption to Government-Run Co-Operative Training Institute, Recognizes Formal Educational Status of Diploma Courses
In the matter of State Co-Operative Union.
(2025) TaxCorp(IDT) 11777 (AAR)
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Kerala AAR: GST Registration and Tax Applicable on Application Fees Collected by Devaswom Recruitment Board for Conducting Recruitment Examinations
In the matter of Kerala Devaswom Recruitment Board
(2025) TaxCorp(IDT) 11767 (AAR)
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Kerala AAR Denies ITC on Rent Invoices Issued by Unregistered Landlord; ITC Allowed Only for GST-Paid Period Post-Registration
In the matter of Opsin Healthcare Private Limited
(2025) TaxCorp(IDT) 11766 (AAR)
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Kerala AAR Denies GST Exemption to KASE for Training Services Rendered Through Outsourced Partners Not Approved by NSDC
In the matter of Kerala Academy for Skills Excellence
(2025) TaxCorp(IDT) 11762 (AAR)
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Kerala AAR Clarifies GST Classification and Rate for Self-Drive Car Rentals: Specific Entry under Sr. No. 17(viia) Prevails, Not Liable to Flat 18%
In the matter of EVM Passenger Cars India Pvt Ltd.
(2025) TaxCorp(IDT) 11761 (AAR)
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Kerala AAR Affirms: Solar Boat Manufacturers Cannot Issue Tax Invoices on Advance Payments—Mandatory Receipt Voucher Required Until Actual Supply
In the matter of Navalt Solar & Electric Boats Private Limited
(2025) TaxCorp(IDT) 11760 (AAR)
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Kerala AAR: GST Payable Under Reverse Charge for Staff Quarters Rented from Unregistered Landlords; ITC Inadmissible for Employers
In the matter of Eastern Condiments Pvt Ltd
(2025) TaxCorp(IDT) 11757 (AAR)
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GST Imposed on Interim Payments to Contractual Manpower During COVID-19 Lockdown: Kerala AAR Clarifies Payments Treated as 'On Duty' Wages
In the matter of The Kerala State Ex-service League
(2025) TaxCorp(IDT) 11756 (AAR)
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Kerala AAR Holds GST Chargeable on Landowner’s Allocation of Constructed Flats Under Area-Sharing JDA: Construction Services Qualify as Taxable Supply
In the matter of SI Property Kerala Pvt Ltd
(2025) TaxCorp(IDT) 11755 (AAR)
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West Bengal AAR Affirms Fit-Out Infrastructure Provided by BIPPL Constitutes Mixed Supply of Immovable Property Services, Attracts 18% GST under HSN 9973
In the matter of TCG Urban Infrastructure Holdings Pvt Ltd
(2025) TaxCorp(IDT) 11748 (AAR)
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Gujarat AAR Affirms 5% GST Rate for ‘Fusible Interlining Fabrics of Cotton’ under Chapter 52, Anchored by Fibre Composition and Judicial Precedents
In the matter of Girish Pravinchandra Rathod
(2025) TaxCorp(IDT) 11735 (AAR)
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Gujarat AAR Declares GST Not Applicable on Liquidated Damages for Contract Breach under Electric Bus Concession Agreement
In the matter of JBM Ecolife Mobility Surat Pvt. Ltd.
(2025) TaxCorp(IDT) 11734 (AAR)
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AAR Gujarat Disallows ITC on Lease Rentals for Factory Land: Agratas Energy’s 50-Year Lease Barred by Section 17(5)(d) Despite Purpose and Timing
In the matter of Agratas Energy Storage Solutions Pvt Ltd.
(2025) TaxCorp(IDT) 11733 (AAR)
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Andhra Pradesh AAR Rules Coir Felt/Sheets to be Taxed at 12% GST under HSN 9404 9000: Not Just Coir Yarn, But Functional Padding Input
In the matter of Coastal Foam Private Limited
(2025) TaxCorp(IDT) 11726 (AAR)
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AP AAR Clarifies 18% GST on Independent Flow Meter Maintenance at HPCL Site, Distinct from Recycled Water Supply
In the matter of Greater Visakhapatnam Smart City Corporation Limited
(2025) TaxCorp(IDT) 11725 (AAR)
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Andhra Pradesh AAR Confirms GST Exemption for License Fees Collected for Maintenance of Public Toilets at Bus Stations
In the matter of Public Transport Department, Government of Andhra Pradesh
(2025) TaxCorp(IDT) 11724 (AAR)
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