Odisha AAR held CAMPA deposits for forest clearance are consideration for Government services, not exempt from GST, and taxable under RCM.
Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ruling mechanism.
CAAR held that Greek Zante Currants are classifiable under CTH 08062010 as raisins, making them eligible for exemption under Notification No. 45/2025.
The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.
Gujarat AAR held that compensation recovered from transporters for contractual breaches is liquidated damages and not liable to GST.
Gujarat AAR held that eligible charitable and Government-funded training services qualify for GST exemption, while some activities did not.
Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry 3A was allowed because the aggregate value of goods was below the prescribed 25% limit, subject to final verification at contract completion.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports because the goods were supplied within India. The transactions were treated as neither supply of goods nor services under Schedule III.
The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI received at the commencement stage formed part of the consideration. The key takeaway is that the post-OC execution of sale agreements did not convert the transaction into a GST-free sale of immovable property.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going merchant vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports under the IGST Act.
