WB AAAR: GST advance rulings not for past transactions
The West Bengal Appellate Authority for Advance Ruling has reaffirmed that the advance ruling mechanism under GST law is intended
AAAR GST
No GST registration required for AMC services driven by the head office: Odisha appellate authority
Odisha State’s Appellate Authority for Advance Ruling (AAAR) has held that head office driven Annual Maintenance Contract (AMC) services executed
TR-6 Challan used for Payment of IGST on Imports, disputed for availing ITC
The Tamil Nadu AAAR in the matter of M/s. Becton Dickinson India Private Limited [Order in Appeal No: AAAR/6/2025, order
Gujarat AAAR Disallows ITC on Expenses Incurred for Buyback of Shares as Securities are Outside GST Purview
The Gujarat AAAR in Gujarat In the matter of M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd. [Advance Ruling Appeal
ITC Admissible on Capital Goods Installed Outside Factory Premises
The Gujarat AAAR In the matter of Elixir Industries Private Limited [Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2025/16, order dated September 22,
Tamil Nadu AAAR: GST applicable on school bus services, paid directly by Parents
The AAAR, Tamil Nadu in Tvl. Batcha Noorjahan (Miss School Transport) [A.R. Appeal No. 02/2025/AAAR, dated June 23, 2025] held that school‑bus services paid directly by students’ parents do
ITC availed on inputs used in the manufacture of finished goods that subsequently got destroyed, must be reversed
The Telangana AAAR, in Geekay Wires Ltd., In re [Order-in-Appeal No. AAAR/05 of 2025, dated February 20, 2025] held that
Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994
The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025],
No Ayush certificate? No GST relief on herbal smoke sticks
The Gujarat Appellate Authority for Advance Ruling, Goods and Service Tax, turned down an appeal filed by a firm seeking