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AAR Gujarat

No ITC on Share Buyback Expenses; Reversal Required on Common Inputs: AAR Gujarat

April 4, 2025 1392 Views 0 comment Print

Gujarat AAR rules against ITC claims on buyback expenses by GNFC, stating share repurchase is neither a supply of goods nor services under GST law.

GST Not Payable on Goods Lost in Transit, But ITC Reversal Required: AAR Gujarat

April 4, 2025 2844 Views 0 comment Print

Gujarat AAR rules Inox Air not liable for GST on transit loss of gases, but must reverse ITC on inputs used in lost goods.

No ITC on Inputs & Services for Mutual Fund Subscription & Redemption: AAR Gujarat

April 4, 2025 1218 Views 0 comment Print

Gujarat AAR rules Zydus Lifesciences cannot claim ITC on inputs for mutual fund transactions, deeming redemption as sale under GST.

Free Scraping Tool with Apsara Oil Pastels Constitutes Separate Supply, Taxable at 18% GST: AAR Gujarat

April 4, 2025 720 Views 0 comment Print

Gujarat AAR: Free scraping tool in Apsara Oil Pastels pack is separate supply, not composite, taxed at 18% as mixed supply.

ITC Allowed on Canteen Facility for Direct Employees, Limited to Employer’s Cost: AAR Gujarat

April 4, 2025 1770 Views 0 comment Print

Gujarat AAR permits Amneal Pharmaceuticals to claim GST ITC on canteen services, mandated by Factories Act, for employee portion of costs.

No ITC on Concrete Tower Construction for VCV Lines: AAR Gujarat

April 4, 2025 975 Views 0 comment Print

GST AAR Gujarat ruling on KEI Industries’ ITC claim for VCV tower construction. Analysis of plant & machinery definition under CGST Act, 2017.

Second-Hand Goods: Margin Scheme Excludes Repair Costs; No ITC on Improvements

April 4, 2025 1242 Views 0 comment Print

Gujarat AAR clarifies GST margin scheme for second-hand goods. Rules on valuation, ITC, and applicability for traders explained.

No Ruling in Absence of Complete Documentation for GST Classification: AAR Gujarat

April 4, 2025 579 Views 0 comment Print

Gujarat AAR rejects rice husk board’s wood classification. Lack of documentation & test report issues lead to non-maintainable ruling.

Goods supplied under fraudulent orders qualify as supply under IGST Act: AAR Gujarat

April 4, 2025 4683 Views 0 comment Print

GST AAR Gujarat rules that goods supplied under fraudulent orders qualify as supply under IGST Act, even if payment was not received. Read the full legal analysis.

GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

March 11, 2025 1599 Views 0 comment Print

Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel’s consultancy services to R&B Dept. for fresh review with new project details.

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