75 documents in Appellate orders (AAAR), newest first
Appellate orders (AAAR)
27 Feb 2026
GST Advance Ruling Denied When Tax Dispute Already Exists
Order No. GOA/GAAAR/3 of 2025-26/5662 Dated: 27/02/2026
The company asked the Appellate Authority for Advance Ruling (AAAR) to decide if their dredging services for the Goa government were exempt from GST…
Appellate orders (AAAR)
25 Feb 2026
Gujarat GST Appellate Authority Remands Rice Husk Board Classification Case
GUJ/GAAAR/APPEAL/2026/01 dated 25.02.2026
The company asked the Gujarat Appellate Authority for Advance Ruling (GAAAR) to confirm if their rice husk boards fall under the 'wood and articles of…
Appellate orders (AAAR)
18 Dec 2025
GST Input Tax Credit on Firefighting and Public Health Systems
Order No. AAAR/09/2025 (AR) dated 18.12.2025
The company asked if they could claim input tax credit on firefighting and public health equipment installed during a factory expansion. The tax authority…
Appellate orders (AAAR)
18 Dec 2025
GST Input Tax Credit Denied for Factory Electrical Installations
Order No. AAAR/08/2025 (AR) dated 18.12.2025
The company asked if they could claim Input Tax Credit (ITC) on electrical panels, wiring, and bus-ducts installed during a factory expansion. The tax…
Appellate orders (AAAR)
08 Dec 2025
GST Classification of Interactive Flat Panel Displays
Order-in-Appeal No. AAAR/07/2025 (AR) dated 08.12.2025
The company asked whether their Interactive Flat Panel Displays (IFPDs) should be taxed as computers or as monitors. The authority decided that because…
Appellate orders (AAAR)
08 Oct 2025
GST Input Tax Credit on TR-6 Challans and Import Time Limits
Order-in-Appeal No. AAAR/06/2025 (AR) dated 08.10.2025
The company asked if they could claim input tax credit (ITC) on extra customs duties paid using a TR-6 challan and whether the standard time limits for…
Appellate orders (AAAR)
25 Jul 2018
Selling UPS with External Battery Attracts Highest GST Rate
Appeal Case No. 04/WBAAAR/Appeal/2018 dated 25.07.2018
Switching Avo Electro Power Limited asked whether selling an Uninterrupted Power Supply (UPS) unit along with an external storage battery under a single…
Appellate orders (AAAR)
24 Jul 2018
GST on commission from foreign universities for recruiting students
Appeal Case No. 01/WBAAAR/Appeal/2018 dated 24.07.2018
The company promotes foreign university courses to prospective Indian students and assists with their enrolment. Foreign universities pay the company a…
Appellate orders (AAAR)
24 Jul 2018
No GST Ruling on Del Credere Agent Interest Due to Split Decision
GUJ/GAAAR/APPEAL/2018/2 and GUJ/GAAAR/APPEAL/2018/2A dated 24.7.2018
A Del Credere Agent (DCA) is a sales agent who guarantees that buyers will pay the main supplier for goods. When a buyer cannot pay on time, the agent…
Appellate orders (AAAR)
06 Jul 2018
GST Input Tax Credit Not Allowed on Zero Value Branch Transfers
Appeal Case No. 05/WBAAAR/Appeal/2018 dated 06.07.2018 (Order dated 27.09.2018)
The tax department challenged an advance ruling regarding how a company valued optical goods sent from its West Bengal head office to branches in other…
Appellate orders (AAAR)
02 Jul 2018
GST Ruling on Job Work Charges for Power Generation from Coal
MAH/AAAR/SS-RJ/01/2018-19 dated 02.07.2018
A steel manufacturing company proposed buying coal and sending it to a power generation company to convert into electricity. The power plant would convert…
Appellate orders (AAAR)
31 May 2018
GST Ruling on Supplies to Foreign Ships Sent Back for Review
Order /AAR/AP/ 01(GST)/2018 dated 31st May 2018
A ship store supplier wanted to know if selling goods to foreign-going ships, the Indian Navy, and Coast Guard vessels counts as a tax-free export under…
Appellate orders (AAAR)
26 Mar 2018
GST on Long-Term Land Leases for Commercial Hotel Projects
ORDER NO. GOA/AAAR/01/26-3/2018-19 4591 dated 22/3/19
The company asked if a one-time fee for a 60-year land lease to build a hotel was exempt from Goods and Services Tax (GST). The tax authority looked at…
Appellate orders (AAAR)
26 Mar 2018
GST on Long-Term Lease Fees for Hotel Projects
ORDER NO. GOA/AAAR/01/26-3/2018-19 4591 dated 22/3/19
The company asked if a one-time fee for a 60-year land lease to build a hotel was exempt from Goods and Services Tax (GST). The tax authority looked at…
Appellate orders (AAAR)
08 Jan 2018
GST Classification of Ayurvedic Skin Care Products as Cosmetics
Appeal Case No. 02/WBAAAR/Appeal/2018 dated 08.05.2018
The company asked the West Bengal Appellate Authority for Advance Ruling whether their Ayurvedic skin care products should be taxed as medicines or…
