CAAR Mumbai rejected Rain CII Carbon’s request for an advance ruling on customs duty for electricity transferred from SEZ to DTA, citing lack of jurisdiction.
West Bengal AAAR upholds denial of GST exemption for Webel Support Multipurpose Service Co-Operative Society’s subcontracted manpower services to Webel Technology Ltd. for the Jal Jeevan Mission.
Tamil Nadu AAR clarifies GST applicability on renting goods carriages to Goods Transport Agencies, confirming nil rate of tax under specific conditions.
A recent advance ruling in Tamil Nadu clarifies GST liability on corpus/sinking funds collected by Resident Welfare Associations and their eligibility for Input Tax Credit.
AAR ruled that Fairmacs Shipstores Private Limited must charge GST on its supplies of pre-packaged frozen meat products to hotels and distributors, primarily due to the absence of the mandatory ‘Not for Retail Sale’ declaration on their packages.
West Bengal AAR clarifies GST on water quality service contracts for Sunanda Environmental, distinguishing pure services from composite supplies and their tax implications.
West Bengal AAR rules on GST for rooftop solar plant EPC contracts, classifying them as composite supply and clarifying applicable rates and valuation.
Advance ruling details GST liability for a West Bengal hotel-shopping-multiplex project on leased land, covering construction, maintenance, and land value.
West Bengal GST AAAR remands TCG Urban case on fitted asset classification to AAR. Parties cited Bharati Airtel & BSNL tests; issue hinges on asset nature & agreements.
Gujarat AAR rules Indian company cannot claim GST credit on imported warranty parts where foreign supplier paid the import tax, value not in outward supply.
