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AAAR

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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 840 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 1734 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 2088 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 16158 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 2646 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 1989 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 870 Views 0 comment Print


Latest Judiciary


AAAR Rejects Ruling Application on Grounds of Pending Court Decision

Goods and Services Tax : AAAR Tamil Nadu rejects TANGEDCO's application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act...

July 6, 2024 246 Views 0 comment Print

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 147 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 1785 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 474 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 519 Views 0 comment Print


Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

October 10, 2018 735 Views 0 comment Print

In re Ms. House of Marigold (GST AAR Gujarat)The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by M/s. House of Marigold are classifiable under Heading 9101.

GST on Agricultural Soil testing Minilab and its Reagent Refills

September 26, 2018 3876 Views 0 comment Print

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana) (i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of the SI. […]

GST on supply of food to employees for consideration in Canteen run by Company

September 25, 2018 15726 Views 1 comment Print

The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of ‘supply’ and would be taxable under GST.

Ada is taxable @5% under GST: AAAR

September 25, 2018 4416 Views 0 comment Print

Explore the classification of “Ada” under GST as per the Kerala AAAR ruling, analyzing its similarity to Vermicelli and its tax implications.

No GST on Supply of animal carcass in its natural shape to Army: AAAR

September 18, 2018 714 Views 0 comment Print

Get insights into the GST Appellate Authority’s ruling on the classification of PP Leno Bags made by M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd.

Canned Pineapple Slices dipped in sugar syrup falls under Tariff item No. 0811

September 17, 2018 2190 Views 0 comment Print

In re Bharat Agro (GST AAAR Uttar Pradesh) We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No.5 dated 21-05-2018 and hold that the Product in question i.e. ‘Canned Pineapple Slices dipped in sugar syrup’ is covered under the Tariff item No. 0811 FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF […]

AAAR modifies ruling on GST on solar power plant Installation

September 5, 2018 5916 Views 0 comment Print

Get insights into the modified ruling by the Appellate Authority for Advance Ruling regarding the tax liability on the supply of PV modules in solar power plant contracts.

GST leviable on rent paid /payable for premises taken on lease

September 5, 2018 5127 Views 0 comment Print

Gain insights into the upheld ruling by the Appellate Authority for Advance Ruling regarding the GST levied on rent paid for premises taken on lease by Tathagat Heart Care Centre.

GST on Excavation of Sand & Transportation service

September 4, 2018 27345 Views 0 comment Print

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided into four categories of services, each with a six-digit Service Code (Tariff). […]

Appellant raised a new issue at appeal stage, AAAR remanded case back to AAR

August 31, 2018 906 Views 0 comment Print

In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh) The Appellant raised a new issue at the appeal stage, and the case is remanded back to original authority. The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are […]

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