Gujarat AAAR ruled on ITC eligibility for vessel maintenance, operation, and hiring under GST, clarifying the application of Section 17(5) provisions.
Gujarat AAAR rules against GACL-NALCO Alkalies on ITC claim for construction on leasehold land, citing Section 17(5)(d) of CGST Act and Supreme Court’s Safari Retreats judgment.
Gujarat GST AAAR rejects Aorom Herbotech’s appeal on herbal cigarettes. Product classified under HSN 24029010, not medicinal cigarettes, due to lack of evidence.
