Explains how influencer earnings from collaborations, barter transactions, affiliate marketing, and digital courses are taxed under GST at 18%. Highlights registration thresholds and compliance requirements for creators.
Explains when a Section 8 company can convert from limited by shares to limited by guarantee through ROC and when NCLT approval under Section 66 becomes mandatory due to share capital reduction.
The AAR held that services like printing, result processing, and online form filling for examinations are exempt under Notification 12/2017, after the Supreme Court clarified that even service recipients can seek advance rulings.
The Authority held that ordinary paper bags under Heading 4819 do not qualify for the 5% rate meant for Paper Sacks/Bags and bio-degradable bags. As the products were not shown to be biodegradable, GST at 18% under Entry 185 was upheld.
Rule 26 clarifies when payments exceeding ₹10,000 in cash will not face disallowance under sections 36(4) and 36(5). It outlines specific institutional, agricultural, employee, and banking-related exemptions.
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST under Notification 9/2025 applies only if goods are genuinely biodegradable.
The Authority held that questions relating to GST search, seizure, confiscation, and penalties are not covered under Section 97(2) of the CGST Act. As such matters fall outside advance ruling jurisdiction, the application was rejected.
In re Bhagvan Tirthani (GST AAR Rajasthan) The Rajasthan Authority for Advance Ruling considered an application filed by an unregistered applicant seeking rulings under Section 97(2)(e) and (f) of the CGST/RGST Act, 2017 regarding tax liability and requirement of registration . The applicant submitted that his turnover was below the GST registration threshold and alleged […]
Rajasthan AAR ruled that a tailing dam used for hazardous waste disposal is an immovable civil structure, not plant and machinery. ITC on works contract and related goods was held to be blocked under Section 17(5)(c) and (d).
The Authority determined correct HSN classifications for UV printed acrylic photo frames, wall clocks, and MDF keychains, emphasizing tariff notes and material-based classification.
