Maharashtra AAR has ruled that interest received on deferred annuity payments under Hybrid Annuity Model (HAM) for road projects is subject to GST.
American Education Trust voluntarily withdrew its application to the GST AAR Maharashtra regarding tax liability on pre-primary education services and GST registration.
Rajasthan AAR denies GST exemption to Build Layer Constructions for “pure labor” services in PMAY sub-contract, citing material supply and lack of direct PMAY proof.
Rajasthan AAR rules Aadinath Agro Industries ineligible for GST Rule 86B exemption, stating firm and partner income tax cannot be cumulated.
Odisha AAR rules on GST for Shreyans Logistics’ vehicle leasing and logistics management, classifying it under SAC 997319 with an 18% tax rate.
A Tamil Nadu AAR ruling addresses GST implications for silver traders, clarifying taxability of barter, RCM for job work, HSN codes, and e-way bill requirements for silver products.
Tamil Nadu AAR rejects Rare SS Properties’ advance ruling application for GST ITC clarification, citing an ongoing DGGI investigation on the same issue.
Tamil Nadu AAR rules corpus funds collected by RWAs for building maintenance are subject to GST. Understand the implications for housing societies.
CAAR Delhi classifies imported Aluminium Formworks, with or without accessories, under CTI 7610, determining them to be temporary structures for concrete, not moulds under 8480.
CAAR Mumbai rules Mobile, Tablet, and Vehicle-Mounted Computers are classified under CTI 84713090 as portable automatic data processing machines, not smartphones, based on their primary function.
