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West Bengal AAAR Rules Hookah Flavour Supply in Restaurants is Not ‘Restaurant Service’; Excludes Both Tobacco-Based & Herbal Varieties from Composite Tax Benefits
In the matter of Indian Wire Products Company
(2026) TaxCorp(IDT) 12579 (AAR)
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AAAR West Bengal Invalidates AAR Ruling: Advance Ruling Unavailable for Confirming GST Stance on Concluded Arbitration Awards Already Reported in Returns
In the matter of Karam Chand Thapar & Bros (Coal Sales) Limited
(2026) TaxCorp(IDT) 14588 (AAR)
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AAAR West Bengal Affirms GST at 5% on Sun Cured Tobacco Leaves: Curing and Basic Handling Do Not Change Commodity Classification
In the matter of Om Jai Balajee Construction Private Limited
(2026) TaxCorp(IDT) 12561 (AAR)
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West Bengal AAAR Clarifies GST Classification: E-Rickshaw CKD Kits Must Constitute Complete Vehicle for 5% Rate—Partial Component Supply Insufficient
In the matter of Navya Electric Vehicle Private Limited
(2026) TaxCorp(IDT) 12560 (AAR)
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Odisha AAR Holds CAMPA Payments for Forest Clearance as Taxable Consideration, GST Payable by TRANSCO under RCM
In the matter of TP Paradeep Transmission Limited
(2026) TaxCorp(IDT) 12559 (AAR)
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Gujarat AAR Confirms 5% GST on Paper Bags under Heading 48194000, Promotes Eco-Friendly Alternatives to Plastic
In the matter of Canpac Trends Private Limited
(2026) TaxCorp(IDT) 12558 (AAR)
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Compensation for Transit Losses Not Taxable Under GST: Gujarat AAR Finds No Supply of Service in Damages Recovered from Transporters
In the matter of Pon Pure Chemical India Pvt Ltd
(2026) TaxCorp(IDT) 12539 (AAR)
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Tamil Nadu AAR Rules: GST Payable on Non-Cash Incentives Where TDS is Deducted Under Section 194R—Paint Dealer’s Support Services to Manufacturer Recognized as Taxable Supply
In the matter of Karthik & Co.
(2026) TaxCorp(IDT) 12536 (AAR)
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Tamil Nadu AAAR Sets Aside Advance Ruling on Taxability of Non-Cash Dealer Incentives Due to Divergent Facts; Matter Remanded for Fresh Adjudication
In the matter of Karthik & Co.
(2026) TaxCorp(IDT) 12534 (AAR)
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GST Exemption for Charitable Trust’s Government-Funded Training and Health Programmes Hinges on Valid Section 12AB Registration
In the matter of Sanskar Foundation
(2026) TaxCorp(IDT) 12531 (AAR)
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Gujarat AAR Allows Input Tax Credit on Construction of CCV Tower as Plant and Machinery for XLPE Cable Manufacturing
In the matter of Apar Industries Limited
(2026) TaxCorp(IDT) 12522 (AAR)
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Gujarat AAR Confirms AAC Bricks Classified as Cement Articles, Not Ceramic Bricks: Excludes from Chapter 69 Based on Composition and Manufacturing Process
In the matter of Eco Green AAC Products Pvt. Ltd.
(2026) TaxCorp(IDT) 12521 (AAR)
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Gujarat AAR Permits ITC on Concrete Tower Construction for VCV Lines: Plant and Machinery Exception Upheld for Polycab India Ltd.
In the matter of Polycab India Limited
(2026) TaxCorp(IDT) 12520 (AAR)
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Corporate Food Delivery by Facilitators to Attract 18% GST as Composite Supply, Not Restaurant Service
In the matter of Frutta Services Private Limited
(2026) TaxCorp(IDT) 12519 (AAR)
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Gujarat AAR Confirms 5% GST on “ALVA” Black Mineral Water; Restricts Classification to HSN 22011010 Based on Absence of Flavour or Sweeteners
In the matter of Oxyhydra Beverages Pvt Ltd
(2026) TaxCorp(IDT) 12515 (AAR)
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Gujarat AAR Declines to Rule on Documentary Proof for Zero-Rated Intra-SEZ Supplies by Waystar Properties LLP, Citing Lack of Jurisdiction under Section 97 of CGST Act
In the matter of Waystar Properties LLP
(2026) TaxCorp(IDT) 12514 (AAR)
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Odisha AAR Rules GST at 18% on Distribution of Coursera User Licences: No Exemption as 'Education Services' for Distributor-Provided Digital Access
In the matter of Unitech Engineers
(2026) TaxCorp(IDT) 12510 (AAR)
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West Bengal AAAR Declares Flipkart’s E-Commerce Delivery Model Taxable as Courier/Logistics Service, Denying GTA Exemption Due to Lack of Consignment Note and Contractual Substance
In the matter of M/s Flipkart India Private Limited
(2026) TaxCorp(IDT) 12509 (AAR)
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Kerala AAAR Reclassifies ‘Chinese Potato (Koorka)’ as Preserved Vegetables under CTH 20052000; Upholds ‘Ready-to-Eat Curry’ Items under CTH 21069099, Not Chapter 16
In the matter of HIC-ABF SPecial Foods Pvt Ltd
(2026) TaxCorp(IDT) 12466 (AAR)
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AAR Tamil Nadu: GST Reverse Charge Applicable on Commission to Foreign Director for Sourcing Orders; Not Payable on Foreign Marketing Agents’ Commission—Distinct Treatment for Intermediaries and C&F Agents
In the matter of Sampurnam Hosieries Impex Private Limited
(2026) TaxCorp(IDT) 12465 (AAR)
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