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AAAR

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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 495 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 1785 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 3213 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 798 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 4611 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 2241 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 132 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 138 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 180 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 276 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 leviable on services provided by Liaison Office to Foreign HO

June 28, 2022 1899 Views 0 comment Print

In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 […]

Two or more individual supplies in conjunction with each other for a single price is Mixed Supply

June 21, 2022 2235 Views 0 comment Print

In this case there are two or more individual supplies, supplied in conjunction with each other by a taxable person for a single price, which does not constitute a composite supply. Thereby, the supply satisfies all the pre-requisites to be termed as a Mixed Supply.

Turmeric in Whole form falls under the definition of ‘Agricultural Produce’

June 9, 2022 3477 Views 0 comment Print

In re N. B. Patil (GST AAAR Maharashtra) Q1. Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agricultural Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? A1. The Turmeric (Turmeric in […]

Gujarat AAAR – Occupation Health Check-up Service by hospital is Health Care Service exempted under GST

June 4, 2022 2124 Views 0 comment Print

Appellate Authority for Advance Ruling Gujarat (GAAAR) held that supply of Occupation Health Check-up Service by the hospital to be treated as Health Care Service and exempted under GST in terms of notification for exempt services.

GST on providing free complimentary Cricket Match tickets

June 1, 2022 9063 Views 0 comment Print

In re KPH Dream Cricket Private Limited (GST AAAR Punjab) (a) Activity of providing free complimentary Cricket Match tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person […]

GST on sale of space for advertisement supplied along with artwork

May 30, 2022 6522 Views 0 comment Print

In re Time Education Kolkata Private Limited (GST AAAR Telangana) Advertising services is a specialized service, which includes a host of activities like planning, concept development, creating the basic idea for an advertisement, writing the words, selection of media to be used, design of ads, illustrations, posters, placement of advertisements in media etc. In the […]

GST exempt on supply of Occupational Health Check-up service by hospital

May 23, 2022 5775 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]

Shop in Security Hold Area of Airport cannot be said to be located outside India

May 23, 2022 1071 Views 0 comment Print

Appellant’s shop in SHA cannot by any stretch of imagination be said to be located outside India. Instead, we find that the appellant’s shop is located within India, as defined under s2(56) of the CGST Act, 2017 read with s2 (27) of the Customs Act, 1962.

GST on supply of food items/newspapers in trains or at platforms

May 23, 2022 2673 Views 0 comment Print

In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]

GST appellate authority cannot condone beyond prescribed period

May 23, 2022 1137 Views 0 comment Print

AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned

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