TN AAR rules Hitachi Energy’s transport & other services for HVDC project are part of a single Works Contract Service (SAC 9954), taxable at 18% GST. Not GTA.
CAAR Delhi refuses to rule on Mondal Traders’ areca nuts classification as the matter is sub-judice. Legal principles and judicial discipline cited.
Gujarat AAR rules that dredging services by Kishor Projects Pvt Ltd for Gujarat Maritime Board do not qualify for GST exemption under Notification No. 9/2017-IT.
Gujarat AAR rules against ITC claims on buyback expenses by GNFC, stating share repurchase is neither a supply of goods nor services under GST law.
Gujarat AAR rules Inox Air not liable for GST on transit loss of gases, but must reverse ITC on inputs used in lost goods.
Gujarat AAR rules Zydus Lifesciences cannot claim ITC on inputs for mutual fund transactions, deeming redemption as sale under GST.
Gujarat AAR: Free scraping tool in Apsara Oil Pastels pack is separate supply, not composite, taxed at 18% as mixed supply.
Gujarat AAR permits Amneal Pharmaceuticals to claim GST ITC on canteen services, mandated by Factories Act, for employee portion of costs.
GST AAR Gujarat ruling on KEI Industries’ ITC claim for VCV tower construction. Analysis of plant & machinery definition under CGST Act, 2017.
Gujarat AAR clarifies GST margin scheme for second-hand goods. Rules on valuation, ITC, and applicability for traders explained.
