Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
The AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% GST.
The Gujarat AAR held that an IIM established by Parliament is a specified person under Section 51 due to substantial Central Government control. TDS must be deducted when contract value exceeds ₹2.5 lakh.
Maharashtra AAR held that ElectroInk supplied with consumables under the Click Model is a mixed supply as no principal supply exists, attracting the highest applicable GST rate.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
The Authority held that a works contractor registered in Uttar Pradesh is not required to obtain separate GST registration in Rajasthan for a turnkey substation project. As no fixed establishment existed in Rajasthan, the location of supplier remained Uttar Pradesh.
The AAR held that services like printing, result processing, and online form filling for examinations are exempt under Notification 12/2017, after the Supreme Court clarified that even service recipients can seek advance rulings.
The Authority held that ordinary paper bags under Heading 4819 do not qualify for the 5% rate meant for Paper Sacks/Bags and bio-degradable bags. As the products were not shown to be biodegradable, GST at 18% under Entry 185 was upheld.
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST under Notification 9/2025 applies only if goods are genuinely biodegradable.
