Sponsored
    Follow Us:

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 492 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 1779 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 3189 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 4590 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 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 135 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 177 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 252 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 AAAR Upholds Ruling on Micronutrient Fertilizer Classification

August 2, 2024 1320 Views 0 comment Print

Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub’s Mangala Borosan and Mangala G1 products and their appropriate GST rates.

GST AAAR Andhra Pradesh Ruling on Composite Supply for Carbon Credits

August 2, 2024 471 Views 0 comment Print

AAAR found that AIF’s multiple supplies to different recipients could not be categorized as a “Composite Supply” under Section 2(30) of the CGST Act, as the supplies were not bundled naturally or provided to a single recipient.

AAAR Maharashtra Denies GST Rectification Request by Puranik Builders

August 2, 2024 588 Views 0 comment Print

AAAR Maharashtra rejects Puranik Builders’ GST rectification request, affirming the need to refund excess GST to customers as per the ruling.

Car Lease as Perquisite: GST Implications – Tvl.Faiveley Case

July 26, 2024 1785 Views 1 comment Print

Explore the GST implications of car lease facilities provided to employees as perquisites, analyzed through the Tvl.Faiveley Transport case by GST AAAR Tamil Nadu.

Classification of FRK (Fortified Rice Kernels): AAAR Chhattisgarh Ruling

July 20, 2024 1527 Views 0 comment Print

Dive into the classification of Fortified Rice Kernels (FRK) under GST laws. Understand the ruling, implications, and applicable notifications.

GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

July 19, 2024 609 Views 0 comment Print

Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited’s Abhivahan Shulk payments to the Forest Department.

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

July 19, 2024 759 Views 0 comment Print

Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax rates, and exemptions in detail.

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

July 19, 2024 522 Views 0 comment Print

Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd’s appeal regarding IGST liability and unutilized ITC refund on export of services.

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

July 19, 2024 438 Views 0 comment Print

Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysis of AAAR ruling.

ITC on Motor Vehicles Used for Demonstration in Business Supply Treated as Capital Goods

July 19, 2024 648 Views 0 comment Print

Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case upheld by GST AAAR Goa.

Sponsored
Sponsored
Search Post by Date
May 2025
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031