The AAR held that medicines and consumables supplied during treatment are part of composite healthcare services. As the principal supply is exempt, the entire supply qualifies for GST exemption.
The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST payment.
Link Up Textiles Private Limited (GST AAAR Tamilnadu) The appeal was filed by the appellant under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 against Advance Ruling No. 42/AAR/2025 dated 08.10.2025 issued by the Tamil Nadu Authority for Advance Ruling (AAR). The […]
The appellate authority condoned an 18-day delay in filing a GST appeal, accepting illness of a key partner as sufficient cause. The case will now proceed for hearing on merits.
The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section 100(2).
The Authority ruled that medicines, consumables, and implants supplied to inpatients are inseparably linked to treatment and form a composite supply of healthcare services. As the principal supply is exempt, no GST is payable on such inpatient supplies.
Authority held that battery energy storage operations only store and return electricity and do not qualify as power generation. As a result, GST exemptions for electricity supply were denied and 18% tax was applied.
Without entering into classification or tax rate issues, the Authority held the application to be beyond its statutory scope. The ruling underscores strict limits on advance ruling jurisdiction.
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that advance rulings cannot be sought once proceedings are pending or decided.
The AAR held that a construction site with sufficient permanence and resources constitutes a fixed establishment. As a result, the contractor must obtain GST registration in the State where the site is located.
