Tag Archives: Appellate Authority for Advance Ruling

Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST.

By | June 20, 2026
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Third-party food procurement and supply to corporate clients with minimal serving staff qualifies as ‘Other Contract Food Services’ taxable at 18% GST. Issue Whether the supply of food and beverages procured from third-party kitchens and delivered to corporate clients for their staff canteens constitutes a “Supply of Service” or a mere aggregator/trading activity. Whether such… Read More »

Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c)

By | June 18, 2026
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Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c) Issue Whether Input Tax Credit (ITC) is available on a composite works contract for the design, supply, and installation of a Fire Fighting System (FFS) and a Public Health Engineering (PHE) system in a newly constructed… Read More »

E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service

By | June 18, 2026
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E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service Issue Whether an e-commerce platform’s B2B/B2C logistics model—comprising hub sorting, tracking, and last-mile delivery using two-wheelers—can be legally classified as a Goods Transport Agency (GTA) service under Heading 9965 to claim GST exemption on deliveries to unregistered end… Read More »

ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas

By | June 16, 2026
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ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas Issue Whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on the GST charged on annual lease rentals for land taken from the Government to construct its factory building. Whether such ITC on lease… Read More »

AAAR Notified under GST for Union Territories by CBIC Notification No 04/2019 Union Territory Tax

By | May 19, 2019
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Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax MINISTRY OF FINANCE(Department of Revenue) Notification No. 04/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 367(E).—Inexercise… Read More »