West Bengal AAAR rules PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
GST classification of tapioca flour re-examined by AAAR Tamil Nadu. Advance ruling remanded to AAR for fresh consideration, citing need for clearer manufacturing evidence and adherence to natural justice.
In re Batcha Noorjahan (GST AAAR Tamilnadu) Goods and Services Tax Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, has upheld a ruling denying GST exemption to Tvl. Batcha Noorjahan, proprietress of M/s. School Transport, for services involving the transportation of school students and staff. The AAAR concurred with the initial Authority for Advance Ruling […]
West Bengal AAAR upholds denial of GST exemption for Webel Support Multipurpose Service Co-Operative Society’s subcontracted manpower services to Webel Technology Ltd. for the Jal Jeevan Mission.
West Bengal GST AAAR remands TCG Urban case on fitted asset classification to AAR. Parties cited Bharati Airtel & BSNL tests; issue hinges on asset nature & agreements.
AAAR Tamil Nadu rules value of silver supplied free by recipient must be added to taxable value of batteries manufactured by High Energy Batteries for GST
Tamil Nadu Appellate Authority rejects Navya Nuchu’s GST appeal, citing a delay in filing, despite claims of non-receipt of the original order.
GST AAAR Telangana denies ITC on employee transportation, citing absence of statutory obligation under Section 17(5) of the CGST Act. Appeal rejected.
Telangana Appellate Authority remands GST ruling on Vaishnaoi Infratech’s land development, citing incomplete lower authority order.
AAAR Telangana upheld ITC reversal for goods destroyed in a fire, citing Section 17(5)(h) of the GST Act. Learn the implications of this ruling on ITC claims.
