Authority for Advance Rulings, GST Case Commentaries

Non-Liability of Technology Providers as E-Commerce Operators under GST: Multi-Verse Technologies Case

Date: Oct 28, 2022

Non-Liability of Technology Providers as E-Commerce Operators under GST: Multi-Verse Technologies Case Introduction The Authority for Advance Rulings (AAR) rendered a pivotal judgment on October 27,...

Establishing GST Exemption Criteria for Pure Services in Solid Waste Management: The Srinivas Waste Management Ruling

Date: Jul 1, 2022

Establishing GST Exemption Criteria for Pure Services in Solid Waste Management: The Srinivas Waste Management Ruling Introduction The case of Srinivas Waste Management Services (P) Ltd., In Re...

GST Liability on Membership Fees: Insights from the Navi Mumbai Sports Association Judgment

Date: May 26, 2022

GST Liability on Membership Fees: Insights from the Navi Mumbai Sports Association Judgment Introduction The Authority for Advance Rulings delivered a pivotal judgment on May 25, 2022, concerning the...

GST Liability on Club Membership Fees: Insights from Poona Club Ltd. Judgment

Date: Jan 23, 2022

GST Liability on Club Membership Fees: Insights from Poona Club Ltd. Judgment Introduction The Poona Club Ltd. case, adjudicated by the Authority for Advance Rulings (AAR) under the Goods and...

Export of Services and Zero-Rated Supply Under IGST Act: Landmark Advance Ruling in Manoj Bhagwan Mansukhani Case

Date: Jan 28, 2021

Export of Services and Zero-Rated Supply Under IGST Act: Landmark Advance Ruling in Manoj Bhagwan Mansukhani Case Introduction The case of Manoj Bhagwan Mansukhani, In Re adjudicated by the Authority...

Advance Ruling on GST Classification of Solar DC Cables: Apar Industries Ltd. Case Analysis

Date: Jan 21, 2021

Advance Ruling on GST Classification of Solar DC Cables: Apar Industries Ltd. Case Analysis Introduction The Authority for Advance Rulings (AAR) received an application from M/s Apar Industries...

Classification and GST Implications for Plastic Toys: I-Tech Plast India Pvt. Ltd. v. GST Authority

Date: Jan 21, 2021

Classification and GST Implications for Plastic Toys: I-Tech Plast India Pvt. Ltd. v. GST Authority Introduction The case of I-Tech Plast India Pvt. Ltd. versus the Authority for Advance Rulings, GST...

Authority for Advance Rulings Denies Concessional GST Rate for XLPE Cables Due to Incomplete Documentation

Date: Jan 21, 2021

Authority for Advance Rulings Denies Concessional GST Rate for XLPE Cables Due to Incomplete Documentation Introduction The case of Apar Industries Limited v. Authority for Advance Rulings revolves...

Classification of Flavoured Milk under GST: Gujarat Co-Operative Milk Marketing Federation Ltd. Judgment

Date: Jan 21, 2021

Classification of Flavoured Milk under GST: Gujarat Co-Operative Milk Marketing Federation Ltd. Judgment Introduction The case of Gujarat Co-Operative Milk Marketing Federation Ltd. (GCMMF Ltd.) v....

Capital Subsidy as Taxable Supply and Composite Supply Classification under GST: A Comprehensive Analysis of Surya Roshni LED Lighting Projects Limited vs. Authority for Advance Rulings

Date: Jan 21, 2021

Capital Subsidy as Taxable Supply and Composite Supply Classification under GST: A Comprehensive Analysis of Surya Roshni LED Lighting Projects Limited vs. Authority for Advance Rulings Introduction...

Page Industries Ltd Judgment: Distinction Between Distributable and Non-Distributable Promotional Materials for ITC under GST

Date: Dec 16, 2020

Page Industries Ltd Judgment: Distinction Between Distributable and Non-Distributable Promotional Materials for ITC under GST Introduction In the case of Page Industries Limited vs. Authority for...

GST Composite Supply Classification: Accommodation Dominates Health Services

Date: Jul 10, 2020

GST Composite Supply Classification: Accommodation Dominates Health Services Introduction In the case of Oswal Industries Ltd., In Re, the Authority for Advance Rulings (AAR), GST rendered a pivotal...

GST Classification of Maize Bran: A Comprehensive Analysis of Gujarat Ambuja Exports Ltd. vs. Authority for Advance Rulings

Date: Jul 3, 2020

GST Classification of Maize Bran: A Comprehensive Analysis of Gujarat Ambuja Exports Ltd. vs. Authority for Advance Rulings Introduction The case of Gujarat Ambuja Exports Ltd. vs. Authority for...

GST Classification for Agricultural Sprayer Pumps and Stoves: Adarsh Plant Protect Ltd. Ruling

Date: Jul 3, 2020

GST Classification for Agricultural Sprayer Pumps and Stoves: Adarsh Plant Protect Ltd. Ruling Introduction The case of Adarsh Plant Protect Ltd. before the Authority for Advance Rulings, GST deals...

GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed

Date: Jun 9, 2020

GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed Introduction The case of Agarwal Coal Corporation Pvt. Ltd. was brought before the Authority for Advance Rulings...

Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis

Date: Jun 9, 2020

Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis Introduction The case of Jabalpur Hotels Private Limited, In Re adjudicated by the Authority for Advance Rulings (AAR) on...

Classification of Parota Under GST: Id Fresh Food (India) Pvt. Ltd. v. Commissioner Of Central Tax

Date: May 23, 2020

Classification of Parota Under GST: Id Fresh Food (India) Pvt. Ltd. v. Commissioner Of Central Tax Introduction The case of Id Fresh Food (India) Pvt. Ltd. v. Commissioner Of Central Tax deals with...

Jurisdictional Boundaries for Advance Rulings under GST: Insights from Apar Industries Limited Case

Date: Mar 19, 2020

Jurisdictional Boundaries for Advance Rulings under GST: Insights from Apar Industries Limited Case Introduction The case of Apar Industries Limited, In Re, adjudicated by the Authority for Advance...

Distinguishing Composite Supply from Works Contract under GST: Insights from Prasa Infocom Ruling

Date: Mar 19, 2020

Distinguishing Composite Supply from Works Contract under GST: Insights from Prasa Infocom Ruling Introduction The Goods and Services Tax (GST) framework in India provides comprehensive guidelines on...

Posco India Steel Distribution Centre Judgment: Clarifying GST Classification and Input Tax Credit Eligibility

Date: Mar 6, 2020

Posco India Steel Distribution Centre Judgment: Clarifying GST Classification and Input Tax Credit Eligibility Introduction The case of Posco India Steel Distribution Centre Pvt. Ltd. vs. Authority...