Tag Archives: Appellate Authority for Advance Ruling

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a)

By | September 21, 2026
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Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »

Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401

By | September 19, 2026
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Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »

Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703

By | September 19, 2026
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Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »

Operations of Urban Health Centres and Polyclinics under Ayushman Bharat constitute exempt healthcare services under GST.

By | September 17, 2026
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Operations of Urban Health Centres and Polyclinics under Ayushman Bharat constitute exempt healthcare services under GST. Issue Whether services supplied by an LLP in relation to the operation and management of Urban Health and Wellness Centres (UHWCs)/Urban Ayushman Aarogya Mandirs (UAAMs) and Polyclinics—funded via government grants through a nodal public sector undertaking—qualify as exempt “healthcare… Read More »

In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service

By | September 15, 2026
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In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service Issue Whether the in-premises supply of tobacco-based and herbal hookah flavours by a restaurant qualifies as a “restaurant service” under Paragraph 6(b) of Schedule II to the CGST Act, 2017 / WBGST Act, 2017, or constitutes a separate supply… Read More »

Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit

By | August 17, 2026
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Pure Manpower Supply to State PSU Acting as Sub-Contractor Attracts 18% GST Without Exemption Benefit Issue Whether pure labour services provided by a sub-contractor to a State Government Company (PSU)—which in turn holds the main contract from a Government Department for executing a public project—qualify for GST exemption under Sl. No. 3 of Notification No.… Read More »

Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law

By | July 18, 2026
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Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Issue Whether Input Tax Credit (ITC) of GST paid on annual lease rentals for industrial land is available to an assessee when the land is used for… Read More »

ITC on fund-raising services is admissible for debt repayment but ineligible for subsidiary capital investment.

By | July 7, 2026
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ITC on fund-raising services is admissible for debt repayment but ineligible for subsidiary capital investment. ITC on fund-raising services is admissible for debt repayment but ineligible for subsidiary capital investment. Issue Whether Input Tax Credit (ITC) is admissible on merchant banking services engaged for a Qualified Institutional Placement (QIP) when the funds raised are utilized… Read More »

Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued

By | June 27, 2026
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Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Issue Whether the Appellate Authority for Advance Ruling (AAAR) should decide on the merits of a tax exemption under Notification No. 12/2017-CT (Rate)… Read More »

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 »