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Appellate Authority for Advance Ruling, GST Case Commentaries

GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis

GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis

Date: Nov 23, 2022
GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis Introduction The case of M/s. Magnetic Infotech Pvt. Ltd. versus the Appellate Authority for Advance Ruling (AAAR),...
GST Implications of Shared Access Easements: Chennai Metro Rail Ltd. Case Commentary

GST Implications of Shared Access Easements: Chennai Metro Rail Ltd. Case Commentary

Date: Mar 5, 2021
GST Implications of Shared Access Easements: Chennai Metro Rail Ltd. Case Commentary Introduction The case of Chennai Metro Rail Ltd., In Re adjudicated by the Appellate Authority for Advance Ruling...
GST Classification of Food Supplies at Members' Club Events: Insights from Bengal Rowing Club v. WBAAR

GST Classification of Food Supplies at Members' Club Events: Insights from Bengal Rowing Club v. WBAAR

Date: Jul 9, 2019
GST Classification of Food Supplies at Members' Club Events: Insights from Bengal Rowing Club v. WBAAR Introduction The case of Bengal Rowing Club v. Appellate Authority for Advance Ruling, GST...
Classification of Cotton Shopping Bags under GST: A Landmark Judgment

Classification of Cotton Shopping Bags under GST: A Landmark Judgment

Date: Mar 19, 2019
Classification of Cotton Shopping Bags under GST: A Landmark Judgment Introduction The Appellate Authority for Advance Ruling (AAAR) rendered a comprehensive judgment in the case of Mrs. Senthilkumar...
Input Tax Credit Denied for Intra-Company Freight Movement Under GST: A Comprehensive Analysis of Indian Oil Corporation Ltd. vs. WBAAR

Input Tax Credit Denied for Intra-Company Freight Movement Under GST: A Comprehensive Analysis of Indian Oil Corporation Ltd. vs. WBAAR

Date: Mar 9, 2019
Input Tax Credit Denied for Intra-Company Freight Movement Under GST: A Comprehensive Analysis of Indian Oil Corporation Ltd. vs. WBAAR Introduction The case of Indian Oil Corporation Ltd., In Re...
Classification of Agricultural Seedling Trays under GST: A Comprehensive Analysis of Order-In-Appeal No. Aaar/01/2019 (Ar), In Re Saro Enterprises

Classification of Agricultural Seedling Trays under GST: A Comprehensive Analysis of Order-In-Appeal No. Aaar/01/2019 (Ar), In Re Saro Enterprises

Date: Feb 7, 2019
Classification of Agricultural Seedling Trays under GST: A Comprehensive Analysis of Order-In-Appeal No. Aaar/01/2019 (Ar), In Re Saro Enterprises 1. Introduction The case of Order-In-Appeal No....
Classification of Agricultural Implements Under GST: Plastics vs Base Metals – A New Precedent

Classification of Agricultural Implements Under GST: Plastics vs Base Metals – A New Precedent

Date: Feb 7, 2019
Classification of Agricultural Implements Under GST: Plastics vs Base Metals – A New Precedent Introduction In the evolving landscape of India's Goods and Services Tax (GST) regime, the accurate...
Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR

Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR

Date: Nov 30, 2018
Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR Introduction The case of Rfe Solar Private Limited vs. Appellate Authority for Advance Ruling...
GST Classification of Electronic Soil Testing Instruments Confirmed Under Heading 9027: A.R. Appeal No. Aaar/03/2018

GST Classification of Electronic Soil Testing Instruments Confirmed Under Heading 9027: A.R. Appeal No. Aaar/03/2018

Date: Sep 27, 2018
GST Classification of Electronic Soil Testing Instruments Confirmed Under Heading 9027: A.R. Appeal No. Aaar/03/2018 Introduction The appellate authority's decision in A.R. Appeal No. Aaar/03/2018,...
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