Maharashtra AAR rejects Thane Municipal Transport Undertaking’s application seeking ruling on GST exemption applicability to their manpower and bus rental suppliers, stating it’s outside the scope of advance rulings.
Maharashtra AAR rules that renting a residential building to the Maharashtra Government for a backward class girls hostel is exempt from GST as it relates to functions entrusted to Panchayats/Municipalities. TDS not applicable.
Maharashtra AAR rules that Amardeep Udyog’s Geometry Compass Box is a mixed supply, not naturally bundled, and will be taxed at the highest rate of 18% under HSN code 90178010.
Maharashtra AAR classifies Lamifabs & Papers’ Geomembrane for waterproof lining under HSN code 5911 1000 (technical textiles) with a GST rate of 12%.
Maharashtra AAR examines GST classification of geomembrane for waterproofing. Is it a technical textile (Chapter 59) or plastic article (Chapter 39)?
Tamil Nadu AAR rejects rectification plea, affirms tapioca flour classification as starch residue, not exempt, under GST.
TN AAR rejects ISRO Propulsion Complex’s plea on GST rate (5%/12%) for reimbursing Tata Projects. Held recipient can’t seek ruling on supplier’s liability (Sec 97(2)).
Tamil Nadu AAR rules Tiruppur Municipal Corporation’s onion market fee collection via contractor is GST exempt, as public amenity.
Tamil Nadu AAR exempts facility management services in government hospitals from GST, classifying them as public health activities.
Tamil Nadu AAR clarifies GST rate on Maida Pappad, ruling it attracts 5% GST if made via extrusion, not exempt as traditional pappad under Notification 2/2017.
