Stay updated
The West Bengal Authority for Advance Ruling (AAR) has held that electricity charges recovered by a commercial building maintenance company from occupants at actual cost, without any markup or profit, will not attract Goods and Services Tax (GST).
Blood donation camps may help save lives, but organising them does not qualify as a charitable activity for GST exemption, the Gujarat Authority for Advance Ruling (AAR) has ruled, according to Times of India.
Papad is once again in the spotlight at the Authority for Advance Rulings (AAR)—this time over a key ingredient, Papad Khar, rather than its shape. The Gujarat AAR has ruled that this essential ingredient will be taxed at an 18 per cent GST rate.
The West Bengal Appellate Authority for Advance Ruling has reaffirmed that the advance ruling mechanism under GST law is intended to provide certainty only for proposed or ongoing transactions, and cannot be used as a substitute for adjudication of completed transactions involving disputed questions of fact.
The Karnataka Authority for Advance Ruling, in Aditya Auto Products & Engineering India Pvt. Ltd. on GST charged by CSPs engaged for operating statutory factory canteens is admissible only to the extent of cost actually borne by the employer in respect of regular employees.
Hookah served in restaurants along with food must be taxed separately and cannot be treated as part of restaurant service, the West Bengal Authority for Advance Ruling (AAR) has held. In its ruling dated February 27, the AAR said restaurant food and hookah constitute two distinct supplies under the goods and services tax (GST) law, attracting different tax rates.
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT re :Inox Air Products Pvt. Ltd., decided on 25-3-2025
THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL Maheshwary Ispat Ltd., decided on 27-2-2025
The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables and transmission equipment from the DISCOM substation to the factory premises, even if installed outside the factory premises, subject to the conditions in Section 16 and exceptions in Section 17(5) of the CGST Act.
The Andhra Pradesh AAR in the matter of V.K. Industries held that a uniform blend of decorticated cotton seed oil cake classified under HSN 23061010 and de-oiled cake under HSN 23061020 sold as “cotton seed cattle feed” does not qualify for GST exemption