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Advance Rulings

GST AAR: Classification of Printed Educational Materials – West Bengal Ruling

January 23, 2024 2199 Views 0 comment Print

Explore GST AAR West Bengal ruling on the classification of printed educational materials, including textbooks, calendars, and progress cards. Understand implications and exemptions.

ITC admissible on Sale & Buyback Transactions via Book Adjustments: GST AAR West Bengal

January 23, 2024 3051 Views 0 comment Print

Explore implications of GST AAR West Bengal ruling on input tax credit admissibility for goods purchased in sale and buyback transactions settled through book adjustments.

GST Exemption for Dredging Services: AAR Ruling on Najafgarh Drain Project

January 23, 2024 2091 Views 0 comment Print

Explore GST AAR West Bengal ruling on Dredging And Desiltation Company’s services for Najafgarh Drain. Learn about tax exemption for removal of hump through dredging

GST exempt on Dredging Services in Najafgarh Drain: AAR West Bengal

January 23, 2024 765 Views 0 comment Print

Explore the GST AAR West Bengal ruling on services for Najafgarh Drain dredging. Learn if the exemption under Notification No. 12/2017 applies. Detailed analysis provided.

GST AAR West Bengal: Exemption for Upfront Lease Premium Clarified

January 23, 2024 993 Views 0 comment Print

Explore GST AAR West Bengal ruling on whether the upfront premium for leasing land for industrial purposes is exempt under Notification No. 12/2017 Central Tax.

AAR Uttarakhand ruling on GST on Factory Canteen Services

January 19, 2024 1884 Views 1 comment Print

The applicability of Goods and Services Tax (GST) on recoveries made by an entity providing food in the factory canteen has been a subject of inquiry.

Classification of Import Plain Rolls: CAAR Mumbai Ruling on Polyester, Nylon, Taffeta, Satin

January 18, 2024 1230 Views 0 comment Print

Explore CAAR Mumbai ruling on classification of rolls made of Polyester, Nylon, Taffeta, Satin. Understand legal framework and implications for importers. Stay informed for compliant imports.

Input Tax Credit on GST for Obligatory Canteen Services under Factories Act, 1948

January 13, 2024 8646 Views 1 comment Print

Discover the latest GST AAR ruling on Kohler India Corporation Pvt Ltd regarding ITC eligibility for canteen services under Factories Act, 1948. Get insights now!

GST on transaction of sale of goods to IOCL on High Seas Sale

January 13, 2024 2550 Views 0 comment Print

The transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale [HSS] basis in terms of Contract No. 44AC9100-EPCC-1 is covered under Entry N 8(b) of Schedule III of the CGST Act.

Eligibility of Input Tax Credit on Roof-Top Solar System Installation & Commissioning

January 13, 2024 27945 Views 1 comment Print

In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]

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