Tag Archives: AUTHORITY FOR ADVANCE RULING

Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios

By | June 16, 2026
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Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios Issue Whether an application filed before the Authority for Advance Ruling (AAR) is legally maintainable when the queries are based on hypothetical, academic scenarios intended for future client advisory rather than an actual or proposed supply undertaken by the applicant themselves. Facts… Read More »

Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service

By | June 16, 2026
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Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service Issue Whether the sale of pre-manufactured bakery products through retail outlets without any further cooking or preparation constitutes a “supply of goods” or a “restaurant service” under GST. Whether the on-site blending and baking of semi-finished items… Read More »

Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST

By | June 16, 2026
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Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Issue Whether an online platform connecting vehicle owners/transporters with customers for goods transportation qualifies as an “Electronic Commerce Operator” (ECO) under Section 2(45) or a… Read More »

Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts

By | June 15, 2026
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Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts Issue Whether brake hoses (composed of 70–75% vulcanized rubber with minor steel reinforcement) equipped with fittings for use in two-wheelers and four-wheelers are classifiable as general articles of vulcanized rubber under HSN Heading… Read More »

On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India

By | June 15, 2026
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On-Ground Sales and Marketing Support Rendered to Foreign Clients Qualifies as Taxable Intermediary Services in India Issue Whether sales, marketing consulting, and HR advisory services provided on-ground in India by a domestic supplier to a Malaysian client for its Indian engagement constitute “intermediary services” under Section 2(13) of the IGST Act, 2017, thereby shifting the… Read More »

On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export

By | June 13, 2026
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On Ground Support For A Foreign Client Involving Main Service Facilitation Constitutes An Intermediary Service Taxable In India Rather Than A Zero Rated Export Issue Whether sales, marketing consulting, and HR advisory services provided by an Indian proprietorship to a Malaysian entity for the latter’s project in India qualify as a zero-rated “export of services,”… Read More »

Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles

By | June 13, 2026
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Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles Issue Whether brake hoses used in two-wheelers and four-wheelers, comprised predominantly of vulcanized rubber with minor steel reinforcement and end fittings, are classifiable as rubber products under HSN Heading 4009… Read More »

Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application

By | June 11, 2026
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Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Service Recipient Lacks Locus Standi to Seek Advance Ruling on Inbound Supplies but Allowed to Withdraw Application Issue Whether a recipient of services can validly maintain an application for an Advance Ruling under Sections 95 and 97 of… Read More »

AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model

By | June 11, 2026
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AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model Issue Whether an applicant can validly withdraw an application for an Advance Ruling under Section 98 of the GST Act after it has… Read More »

Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST

By | June 10, 2026
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Online Coaching via App Involving Human Intervention and Centralized Infrastructure Attracts Intra-State CGST and SGST Issue Classification of Service: Whether online live coaching, pre-recorded video courses, and app-based doubt-solving services provided by a coaching institute qualify as “Online Information and Database Access or Retrieval” (OIDAR) services or must be classified as “Commercial Training and Coaching… Read More »