CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation and maintenance of machinery involving goods do not qualify unless goods constitute less than 25% of the value.
The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to constitutional public health functions. The authority found all conditions of Notification 12/2017 satisfied, resulting in GST exemption.
The AAR rules that a non-profit Section 8 company supplying sponsorship services qualifies as a “body corporate,” making GST payable on a forward charge basis.
The AAR ruled that medicaments prepared exclusively as per authoritative pharmacopoeia formulas attract 2.5% CGST + 2.5% SGST. Single-constituent products are classified under entry 234, while multi-constituent products are classified under entries 233 or 234 based on retail packaging.
Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
The AAR held that digitalization and monitoring of piped water supply projects for government departments are GST-exempt. Services qualify as pure services with no goods involved and relate to constitutionally mandated functions. The ruling ensures tax-free execution of technology-driven water supply programs.
The West Bengal AAR ruled that transferring all assets and liabilities of a company to a new entity while continuing operations qualifies as a GST-exempt service by way of transfer of a going concern.
The AAR held that data collection services for Functional Household Tap Connections are pure services under GST law. Provided to PHED, a state government authority, these services relate to water supply functions under Articles 243G and 243W. As a result, the services are fully GST-exempt.
