The Gujarat Appellate Authority for Advance Ruling (GAAAR) rejected the Revenue’s appeal, confirming a manufacturer’s eligibility for Input Tax Credit (ITC) on capital goods.
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders, do not qualify as eligible documents for Input Tax Credit on import IGST. Only re-assessed Bills of Entry allow ITC, subject to Section 16(4) time limits.
Gujarat AAAR rules Zydus Lifesciences must reverse ITC on inputs linked to mutual fund transactions, treating them as exempt supplies under GST law.
The Appellate Authority for Advance Ruling (AAAR), Gujarat, in the case In re Jivagro Limited, classified the product ‘Rapigro’ as a Plant Growth Regulator under HSN 38089340
The Telangana Appellate Authority for Advance Ruling has confirmed that renting a building to a government department for a welfare hostel is a taxable service, dismissing claims of GST exemption.
AAAR Tamil Nadu holds it cannot condone delay beyond 30 days. Kanishk Steel’s appeal on ITC for solar plant dismissed without considering merits.
Gujarat GST Appellate Authority allows Input Tax Credit on a factory’s concrete tower construction, ruling it is part of plant and machinery.
Gujarat AAAR upholds GAAR decision declaring I-Tech Plast’s 2021 GST ruling void for non-disclosure of material facts during application.
West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven textiles.
West Bengal AAAR ruled PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
