GST Advance Ruling Digest for May 2026 covers key rulings on ITC, classification, exemptions, place of supply, RCM and maintainability.
Rajasthan HC dismissed petitions against border-area eviction notices, held them not maintainable, and directed a committee to examine sensitive properties.
Bangalore ITAT remanded FD interest addition, directing verification of fund ownership and held Form 26AS alone is not determinative of taxability.
CAAR Delhi declined an advance ruling on roasted areca nut classification as the issue had already been decided by the Madras HC under Section 28-I.
CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification as the issue had already been decided by the Madras High Court.
CAAR Mumbai disallowed the advance ruling application on roasted areca nut classification under Section 28-I(2)(b) as the issue had already been decided by the Madras HC.
In re Webintosh Technologies Private Limited (CAAR Mumbai) M/s Webintosh Technologies Pvt. Ltd. filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai, received on 07.04.2026 under Section 28H(1) of the Customs Act, 1962. The applicant sought an advance ruling on the classification of “Roasted Areca Nuts (Whole & Cut)” under the First […]
Bangalore ITAT held entire alleged bogus purchases cannot be added where sales are accepted, restricting the addition to 1.15% profit.
Bangalore ITAT held TP adjustments apply only to international AE transactions and upheld verified capacity, working capital and operating item adjustments.
Karnataka HC allowed the appeal, set aside the Trial Court order, directed removal of stairway obstructions and reconsideration of playground restrictions.
