Sage Organics’ non-alcoholic beverages fall under HSN 2202, while iced tea and syrups fall under Chapter 21. Issue Whether the low-calorie, sugar-free non-alcoholic beverages, iced tea preparations, and flavoured syrups manufactured by the applicant classify under Chapter 21 or Chapter 22 of the HSN, which Schedule of the GST rate notifications they qualify for, and… Read More »
GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »
Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »
Used Car Sales Are Eligible For Margin Scheme Valuation With Tax Levied On Positive Margin Issue Whether the “Margin Scheme” is applicable for determining the taxable value of second-hand cars purchased from unregistered dealers and sold to unregistered customers after minor repairs. What is the correct HSN classification, assessable value, and applicable GST rate for… Read More »
Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »
Registration in Rajasthan is Not Required for an Inter-State Turnkey Project Controlled From Uttar Pradesh Issue Whether a works contractor registered in Uttar Pradesh is legally required to obtain a separate GST registration in Rajasthan for executing a turnkey substation project at a site in Rajasthan, where they have no office or fixed establishment and… Read More »
Subsidized Canteen and Transportation Services Provided to Employees are Taxable Supplies Under GST Issue Whether subsidized transport and canteen facilities provided by an employer to its employees constitute a taxable supply under Section 7 of the CGST Act, 2017. Whether the employer can claim a tax exemption for employee transportation services under Serial No. 15(b)… Read More »
Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »
Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively. Issue What is the correct eight-digit HSN classification code for polypropylene (PP) packing boxes and polypropylene closures under Chapter 39 of the GST tariff? Facts The applicant is a registered manufacturer and supplier of plastic polypropylene (PP) packing boxes and closures… Read More »
AAR cannot rule on taxability of inward services rendered by facilitators to applicant. Issue Whether an application for advance ruling is maintainable under Section 97(2) of the CGST Act when the question raised seeks to determine the GST liability on a transaction where the applicant is the recipient of services (inward supply) rather than the… Read More »