The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
The Authority declined to rule on ITC eligibility for foundation and structural works as the construction had already been completed. Advance rulings apply only to ongoing or proposed supplies, not past transactions.
The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel remains outside GST and continues to be taxed under excise and VAT.
Applying the General Rules of Interpretation, the Authority preferred the precise heat exchanger entry over the general vehicle parts heading. The decision reinforces the primacy of specific tariff descriptions.
The Authority examined whether a ceramic resonator used in appliance control boards could be treated as a machine part. It held that specific coverage under Heading 8541 prevails, classifying the product as a mounted piezoelectric crystal.
The Tribunal upheld deletion of disallowance where the tax authority failed to produce direct evidence linking the taxpayer to any refund of alleged bogus political donations.
The dispute concerned an interim restraint on enforcement under Section 14 of SARFAESI. The Appellate Tribunal declined to examine merits and directed expedited disposal of the pending securitization application.
The Supreme Court held that bail was wrongly granted without considering medical and eyewitness evidence. The ruling underscores that serious offences require careful judicial scrutiny before granting bail.
The AAR disposed of the case after the applicant voluntarily withdrew its request for clarification. No ruling was given on GST liability or ITC for recoveries made from employees.
