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
Gujarat AAR ruled that trading of PM permits under the Emission Trading Scheme constitutes supply of goods under GST, classified under HSN 4907, with a tax rate of 12%.
Gujarat AAR rules that dry leasing of aircraft/helicopters without operator, a “transfer of right to use goods,” falls under HSN 9973, attracting 5% IGST for the SEZ-based lessor.
The Gujarat Authority for Advance Ruling (AAR) addresses whether Input Tax Credit (ITC) on imported goods must be reversed if payment to the foreign supplier is made after 180 days, but within FEMA and RBI guidelines.
