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Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 759 Views 0 comment Print

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...

March 16, 2024 1647 Views 0 comment Print

Coaching Services Are Composite Services: Appellate Advance Ruling

Goods and Services Tax : In a recent decision by the Appellate Authority for Advance Ruling (AAAR) Rajasthan, it was clarified that coaching services prov...

December 22, 2023 2052 Views 0 comment Print

Central AC Plant, Lift, Electrical Fittings, etc., were categorized as immovable property, ineligible for GST ITC

Goods and Services Tax : AAAR, Gujarat, in the case of The Varachha Co-Op. Bank, categorizes Central AC, Lift, Electrical Fittings as immovable property, m...

December 7, 2023 14706 Views 1 comment Print

Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR

Goods and Services Tax : Discover the Maharashtra Advance Ruling Authority's decision on trade discounts and their treatment as consideration for the suppl...

June 26, 2023 2616 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 1971 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 852 Views 0 comment Print


Latest Judiciary


False declaration & question already under scrutiny: Advance ruling application inadmissible 

Goods and Services Tax : In Re SJVN Limited (GST AAR Uttarakhand) In the case of SJVN Limited v. GST AAR Uttarakhand, the applicant, SJVN Limited, sought a...

June 19, 2024 123 Views 0 comment Print

ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling

Goods and Services Tax : Detailed analysis of GST AAAR Gujarat ruling denying ITC on air conditioning and ventilation systems for Wago Private Limited unde...

June 2, 2024 1590 Views 0 comment Print

AAAR Gujarat ruling on classification of Various Mix & Instant Mix flour

Goods and Services Tax : Explore the classification of flour products like Gota Flour, Khaman Flour, and more under GST regulations. Understand their ingre...

June 2, 2024 447 Views 0 comment Print

AAAR set-aside Rajasthan AAR Ruling on GST for Canteen Services in Federal-Mogul Case

Goods and Services Tax : The Rajasthan AAAR remands Federal-Mogul Goetze India's GST case for fresh evaluation on merits, overturning the AAR's previous ru...

June 2, 2024 486 Views 0 comment Print

Authorized representatives illness: AAAR Tamil Nadu Condoned delay of 27 days

Goods and Services Tax : Detailed analysis of the GST AAAR Tamil Nadu order on Faiveley Transport Rail Technologies' appeal, focusing on GST applicability ...

May 25, 2024 336 Views 0 comment Print


Analysis of GST Liability for Fair Price Shops by AAAR West Bengal

March 13, 2024 300 Views 0 comment Print

Explore the GST liability of Fair Price Shops regarding S.K. Oil supply, dealer charges, and composite supply analysis in the case of Chanchal Saha (GST AAR West Bengal). Full order details included.

L&T Hydrocarbon Engineering GST Classification: Appellate Authority’s Ruling

February 28, 2024 597 Views 0 comment Print

Explore the detailed analysis of L&T Hydrocarbon Engineerings GST appeal in Rajasthan, covering EPC contracts, infrastructure facilities, and the 18% GST dispute.

Kalpataru Projects GST Classification: Appellate Authority’s Ruling

February 28, 2024 759 Views 0 comment Print

Explore the details of the appeal by Kalpataru Projects International Limited regarding the classification of construction services under GST. Learn about the ruling modifications and its impact.

ION Exchange GST Classification: Appellate Authority’s Ruling

February 28, 2024 390 Views 0 comment Print

Explore the detailed analysis of ION Exchanges GST classification appeal. Appellate Authority modifies AAR ruling on Sulphate Removal Plant services. Learn more.

Classification of Services Provided by Petrofac International UAE LLC (GST AAAR Rajasthan)

February 28, 2024 351 Views 0 comment Print

Explore the detailed analysis of Petrofac Internationals GST classification appeal in Rajasthan. Learn about the construction services and works contract classification, impacting tax rates.

AAAR cannot review AAR decisions made under Section 104 of CGST ACT

February 28, 2024 282 Views 0 comment Print

his case discusses the power of the Appellate Authority for Advance Rulings (AAAR) to declare an advance ruling void if obtained by fraud or misrepresentation. The AAAR clarifies its role and limitations in reviewing advance rulings and subsequent decisions made by Authority for Advance Rulings (AAR) under Section 104 of the CGST Act.

No Advance Ruling for Pre-Application Supplies: GST AAAR Rajasthan

February 28, 2024 285 Views 0 comment Print

Explore details of Sai Enterprises GST appeal as Appellate Authority for Advance Ruling in Rajasthan upholds decision on supplies made prior to application date.

Applicant cannot seek an advance ruling on a completed transaction

February 27, 2024 630 Views 0 comment Print

Read about the AAR Tamilnadu’s decision denying Ionbond Coating’s advance ruling request on GST implications for a completed leasehold rights transfer.

‘Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

February 21, 2024 450 Views 0 comment Print

Sri Venkateswara Cashew Chikky Manufacturers (GST AAAR Andhra Pradesh)’Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

GST Not Exempt on services for Loading and Unloading of Imported Pulses

February 9, 2024 726 Views 0 comment Print

Discover why loading/unloading services for imported pulses like Toor, Whole Pulses, and Black Matpe don’t qualify for GST exemption under serial 54(e).

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