The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.
Gujarat AAR rules that PVC/plastic raincoats are articles of plastics under HSN 3926, not textile apparel, confirming GST at 18%. This clarifies classification amid market confusion.
The Authority ruled that imported PCR diagnostic kits fall under CTH 38221990. However, exemption under customs duty for Bovine Albumin in kits was denied.
Ruling holds that coated foils and separators are classifiable as accumulator parts since they are engineered solely for lithium-ion cells. LC breakers are classified as circuit-protection apparatus, with all items eligible for notification benefits subject to conditions.
Mumbai CAAR applied the essential character test, finding that OTG kits lacking key functional components do not qualify as complete appliances, confirming classification under CTH 8516.90.00.
Renting a property to an unregistered entity for providing residential accommodation to students and professionals does not qualify for GST exemption. The registered lessor must pay 18% GST under Notification 11/2017.
CAAR held that for MOOWR-imported aluminium frames, the applicable customs duty, including ADD, is based on the ex-bond Bill of Entry date, not the original warehousing import date. Administrative circulars or FAQs cannot override statutory provisions.
The CAAR clarified that specialized Temperature Test Chambers perform physical analysis rather than electrical measurement, justifying classification under subheading 9027 89 90. The ruling emphasized alignment with HSN explanatory notes and global BTI precedents.
Tamil Nadu GST AAR rejected a request on granting multiple registrations at a single virtual office, clarifying that advance rulings apply only to the applicant’s own GST matters.
