03/04/2025
Non-natural bundled supply of services for a single consolidated rate be considered as “Mixed Supply” - Gujarat Appellate Authority for Advance Ruling (GAAAR)
28/03/2025
Ineligibility of Input Tax Credit (ITC) on Leasehold Land Premium Paid for Setting Up a Caustic Soda Plant
24/03/2025
Applicability of GST on Settlement Fees Paid for Termination of Contract
20/03/2025
Classification of Polypropylene Non-Woven Bags under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)
Classification of Various Types of Paratha under GST – Gujarat Appellate Authority for Advance Ruling (GAAAR)
19/03/2025
Ventilation Systems installed in a factory are treated as "immovable property" under GST law – Gujarat AAR Ruling
15/03/2025
GST on Instant Mix Flours / Classification of Instant Mix Flours / GST Rate 18% and HSN 2106
Whether R&D services provided to foreign clients qualify as export of services under the IGST Act
14/03/2025
Herbal Smokes / Classification and GST Applicability on Herbal Smokes / GST Rate on Herbal Smokes
13/03/2025
GST Applicability on Mobilization Advance Received for EPC Contracts
GST Applicability on Canteen and Bus Transportation Facilities for Employees
01/03/2025
Whether GST is payable on the services provided by clubs to their members
27/02/2025
Applicability of GST Exemption on Storage and Warehousing of Agricultural Produce
26/02/2025
Admissibility of Input Tax Credit on Goods and Services for Tailing Dam Construction under GST
25/02/2025
GST Implications on High Seas Sale Transactions and EPC Contracts
08/10/2024
M/s. Center for International Admission and Visas (CIAV) Vs. Telangana State Authority for Advance Ruling (TSAAR)
06/10/2024
ITC Restrictions for Restaurant Services at 5% Concessional Tax Rate: No ITC on General Expenses, Area Apportionment, and Rules 42/43
E-Commerce Platforms Selling Goods and Collecting Payments Classified as Electronic Commerce Operators (ECO) Under CGST Act Section 2(45) - Karnataka Authority for Advance Rulings
22/09/2024
Input Tax Credit is not eligible on the GST paid for advertisement items like calendars, t-shirts, and pens with the company’s logo, distributed during business meetings for marketing and business promotion
05/09/2024
Sales of used motor vehicles are subject to GST based on the positive margin, which is calculated as the sale consideration minus the depreciated value of the vehicle
14/08/2024
Promotional & Enrolment of Students Services provided to foreign universities are considered as “export of services” under Section 2(6) of the IGST Act & Taxable under GST
08/08/2024
Supply Of Goods and Services To In-Patients As Part Of Health Care Services Is Constitutes A Composite Supply, And It Is Exempt From GST
06/08/2024
GST Is Not Leviable On Compensation Amounts Such As Liquidated Damages, Trade Settlement, Or Damages Collected For Non-Performance Or Breach Of Contract
30/07/2024
Whether the applicant is liable to pay tax for the supply of services by another person through the e-commerce platform operated by the applicant
22/07/2024
Whether a SEZ unit is required to pay tax under the reverse charge mechanism on services received from an advocate
18/07/2024
GST rates applicability to various classifications of professional, technical, and business services related to the mining and exploration sector
12/07/2024
Clarification on GST Liability for Educational and Health Care Services by Kasturba Health Society
10/07/2024
Whether exemption is available on turmeric-related support services which fall under the category of agricultural services
Advance Ruling on Transfer of Leasehold Rights: A Case Study of M.S Fena Pvt Ltd
07/07/2024
Whether the supply of camshafts along with the design and development services constitutes a composite supply
05/09/2023
Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to 'supply' under the CGST Act and (b) whether the recovery would attract Goods and Services Tax(GST)
15/06/2023
Whether tax paid on input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as Input tax credit (ITC)
06/06/2023
Whether the GST paid on works contract for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property.
04/07/2018
GST Implications on Seeds for Sowing and Associated Transportation Services
19/12/2023
Whether ITC is available on Inputs to the assessee when the Godowns construted by him is entirely meant for renting it out for Commercial purposes to registered dealers
20/12/2023
Whether GST is applicable on recovery of nominal amount by the Applicant from employees for availing the facility of Canteen at the factory premises
23/03/2023
Appeal No. MAH/GST-AAAR/07/2022-23
04/05/2024
Appeal No. MAH/GST-AAAR/04/2021-22
