GAAR rules coaching for classes 5–12 as ‘supplementary education’, liable for 18% GST
Cost for coaching of middle or high school students unlikely to see a reduction, as a ruling by Gujarat’s Authority […]
Authority for Advance Ruling (AAR)
Non-alcoholic drinks like mojito to attract 40% GST, says WB AAR
Non-alcoholic beverages such as mojito, rose lemonade, cucumber mint will attract 40 per cent GST, West Bengal’s Authority for Advance
Hookah served in restaurants to attract up to 40% GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has ruled that hookah served in restaurants along with food will no
ITC admissible for capital goods and related services used to lay electricity transmission infrastructure outside the factory
The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16,
Exemption on Cotton seed cattle feed manufactured by mixing cotton seed oil cake and de-oiled cake in GST
The Andhra Pradesh AAR in the matter of V.K. Industries [AAR No. 06/AP/GST/2025, order dated July 28, 2025] held that
Invoice value applies for supply to related persons eligible for ITC
The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores [AAR No. 04/AP/GST/2025, order
Transfer of Specific Unit as a Going Concern via Slump Sale is Exempt Under GST
The Gujarat AAR in the matter of RDB Realty & Infrastructure Limited [Advance Ruling No. GUJ/GAAR/R/2025/42 order dated October 09,
Demo Goods are Distinguished from Physicians Samples – No ITC Reversal Required
The Kerala AAR in the matter of Dynamic Techno Medicals Private Limited [AAR No. KER/22/2025, order dated July 23, 2025]
No Legal Restriction on Inter-State Transfer of CGST/ IGST Input Tax Credit on Merger of companies
The Kerala AAR in the matter of Flytxt Mobile Solutions Private Limited [AAR No. KER/23/2025, order dated July 23, 2025]
Employee’s Accommodation Provided via Third Party, Constitutes “Perquisite”; No GST Payable & ITC Is Admissible
The Gujarat AAR, in the matter of Suzuki Motor Gujarat Pvt. Ltd. [Advance Ruling No: GUJ/GAAR/R/2025/29 dated August 22, 2025],