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AAAR

Latest Articles


Vegetable Oil-based Cream classifiable under HSN 1517 90 90, 5% GST applies

Goods and Services Tax : UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%....

December 4, 2024 486 Views 0 comment Print

GST on Employee Car Facilities Recovered via Lease Payments: AAAR Tamil Nadu

Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...

October 26, 2024 1773 Views 0 comment Print

Motor Vehicle Parts Classified Under HSN 8708, Attracting 28% GST: AAAR Andhra Pradesh

Goods and Services Tax : AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover ...

October 13, 2024 3153 Views 0 comment Print

Fortified Rice Kernels: 18% GST Under CTH 19049000 – AAAR Chhattisgarh

Goods and Services Tax : Fortified Rice Kernels attract an 18% GST as per AAAR ruling in Chhattisgarh, classifying them under Chapter 19 of the Customs Tar...

October 9, 2024 795 Views 0 comment Print

GST Case Law Compendium – September 2024

Goods and Services Tax : Allahabad HC rules that failure to prove the physical movement of goods disqualifies Input Tax Credit (ITC) claims. Scrutiny of GS...

September 27, 2024 4581 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2238 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 933 Views 0 comment Print


Latest Judiciary


AAAR Dismisses Appeal Filed with 22-Day Delay Without Sufficient Cause

Goods and Services Tax : Tamil Nadu Appellate Authority rejects Navya Nuchu's GST appeal, citing a delay in filing, despite claims of non-receipt of the or...

March 27, 2025 129 Views 0 comment Print

AAAR Telangana Denies ITC on Employee Transport Due to Lack of Statutory Obligation

Goods and Services Tax : GST AAAR Telangana denies ITC on employee transportation, citing absence of statutory obligation under Section 17(5) of the CGST A...

March 27, 2025 132 Views 0 comment Print

Telangana AAAR Remands GST Ruling on Land Development

Goods and Services Tax : Telangana Appellate Authority remands GST ruling on Vaishnaoi Infratech's land development, citing incomplete lower authority ord...

March 27, 2025 174 Views 0 comment Print

AAAR Telangana upheld ITC reversal for goods destroyed in a fire

Goods and Services Tax : AAAR Telangana upheld ITC reversal for goods destroyed in a fire, citing Section 17(5)(h) of the GST Act. Learn the implications o...

March 27, 2025 240 Views 0 comment Print

E-Procurement Transaction Fee is Taxable Supply, GST Exemption Not Applicable: AAAR Telangana

Goods and Services Tax : Analysis of Telangana AAR ruling on GST liability of Telangana State Technology Services Limited for e-procurement transaction fee...

March 27, 2025 81 Views 0 comment Print


GST & ITC on Canteen Charges: AAAR Gujarat Rules on M/s Troikaa

March 11, 2025 285 Views 0 comment Print

Gujarat AAAR rules on GST applicability for Troikaa Pharma’s canteen charges, addressing input tax credit eligibility and obligations under labor laws.

GST on System Use Gas in LNG Regasification: AAAR Gujarat remands case

March 11, 2025 126 Views 0 comment Print

Examining the Gujarat AAAR ruling on GST applicability for System Use Gas (SUG) in LNG regasification services provided by Shell Energy India Pvt. Ltd.

GST AAAR Tamil Nadu dismisses appeal citing pending investigations

March 5, 2025 585 Views 0 comment Print

GST AAAR Tamil Nadu dismisses Tamilnadu Medical Council’s appeal citing pending investigations under Section 98(2) of the CGST Act. Legal analysis and implications included.

Ongoing investigation bars admissibility of advance ruling application: GST AAAR Tamil Nadu

March 5, 2025 213 Views 0 comment Print

Tamil Nadu AAAR upholds rejection of advance ruling due to ongoing DGGI investigation, clarifying proceedings under GST Act.

Supply of Goods Within FTWZ Before Home Consumption Falls Under Schedule III, Paragraph 8(a) of CGST Act

March 5, 2025 801 Views 0 comment Print

Tamil Nadu AAAR clarifies GST on FTWZ goods, title transfer, and ITC reversal, impacting Panasonic Life Solutions. Read the detailed analysis.

GST Time Limit Strict; No Further Extensions Beyond Maximum Allowable Period: AAAR Tamil Nadu

March 5, 2025 159 Views 0 comment Print

Tamil Nadu AAAR dismisses Mitsubishi Electric India’s GST appeal due to time limitation, without reviewing case merits. Delay of 88 days cited as reason.

West Bengal AAAR Denies GST Exemption on Land Lease Premium

February 12, 2025 372 Views 0 comment Print

West Bengal AAAR denies GST exemption on upfront premium for land lease, citing non-fulfillment of conditions under Notification 12/2017. The ruling clarifies the interpretation of “industrial or financial activity” and ownership criteria for exemption eligibility.

GST not Payable on liquidated damages for breach of exploration obligations

January 31, 2025 1200 Views 0 comment Print

Analysis of Gujarat AAAR ruling on GSPC’s settlement payment to ANP under the Production Sharing Contract. Examines GST implications and reverse charge liability.

GST Classification of Instant Mix Flours – Gujarat AAAR Decision

January 31, 2025 417 Views 0 comment Print

Gujarat AAAR rules on GST rates for instant mix flours, classifying them under HSN 2106 with 18% GST. Key arguments on classification and taxability explored.

Nutricia’s 5-HMO Mix for Infant Formula Falls Under Tariff Item 29400000: CAAR

January 16, 2025 390 Views 0 comment Print

CAAR Mumbai rules that Nutricia ‘s 5-HMO Mix, used in infant formula, falls under Tariff Item 2940 0000 of the Customs Tariff Act, 1975.

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