The Gujarat AAR ruled that liquidated damages paid for contract breaches in an electric bus project do not constitute a supply and are not subject to GST.
Gujarat AAR held that Input Tax Credit cannot be claimed on GST paid for long-term industrial land leases used for factory construction, citing Section 17(5)(d) of CGST Act. The ruling confirms that such credits remain blocked even before or after construction.
The Gujarat AAR held that fusible interlining fabrics of cotton are classifiable under Chapter 52 and not Chapter 59. The ruling followed Gujarat High Court and Supreme Court decisions confirming that partially coated fabrics do not fall under Chapter 5903.
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to Panchayat or Municipality functions under Articles 243G and 243W.
AAR Gujarat held that input tax credit is admissible on cables, electrical equipment, and installation services used to connect power from GETCO’s substation to a factory, even when installed beyond factory limits.
Gujarat AAR ruled that the ₹60 crore transfer of RDB Realty s Surat housing project qualifies as a transfer of a going concern and is exempt from GST under Notification No. 12/2017.
Gujarat AAAR rules that companies cannot claim GST Input Tax Credit (ITC) on share buyback expenses, as securities are neither goods nor services under GST law.
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.
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
