Tag Archives: AUTHORITY FOR ADVANCE RULING

AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model

By | June 11, 2026

AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model AAR Order Disposed of as Withdrawn Following Applicant’s Commercial Evaluation of Bundled Health Product Business Model Issue Whether an applicant can validly withdraw an application for an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

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 »