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
The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores held that for supply of cement and iron to unrelated persons, the transaction value as per Section 15(1) of the CGST Act, 2017 applies; for supplies to related persons eligible for full input tax credit, the invoice value is deemed value of supply under Rule 28 of the CGST Rules, 2017; further, the registered person providing transportation services to unregistered persons is not liable to pay GST on the transportation charges, as such services are exempt under Serial No. 21A of Notification No. 12/2017-CT (Rate), as amended.
The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited held that the supply made as a going concern by way of slump sale is classified under SAC 997119 and is exempt under Notification No. 12/2017-CT (Rate). The Authority refrained from answering whether the sale is classified as “Slump Sale” as the term is not defined under GST but recognized the transaction as a transfer of business with GST implications.
The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited held that products issued for demonstration by Product Specialists for marketing purposes cannot be treated at par with “Physicians Samples – Not for Sale” under GST, and no reversal of Input Tax Credit (ITC) is warranted on such demo goods.
The Kerala AAR in the matter of Flytxt Mobile Solutions Private Limited held that the applicant is eligible to transfer the closing balance of CGST and IGST appearing in the electronic credit ledger of the Haryana GSTIN of a merged company to the Kerala GSTIN of the transferor company on merger, despite the GST portal’s technical restrictions rejecting inter-state transfers.
