Advance rulings (AAR)

The Kerala State Ex-service League asked if GST applies to wages received from the Vikram Sarabhai Space Center (VSSC) during the COVID-19 lockdown…

The Kerala Devaswom Recruitment Board asked if they needed to register for Goods and Services Tax (GST) and pay tax on the fees they collect from job…

The company asked if they must pay Goods and Services Tax (GST) when they give a share of newly built flats to a landowner in exchange for development…

The company asked whether selling two pyjama sets in one package changes the GST rate if the total pack costs more than Rs. 1000. The authority looked at…

The company asked the Rajasthan Authority for Advance Ruling (AAR) to confirm the Harmonized System of Nomenclature (HSN) codes for their custom-printed…

Coffee Day Global Limited installed beverage vending machines inside Special Economic Zone (SEZ) premises to sell drinks to employees. The company argued…

A real estate company and its directors pooled adjacent land plots under an agreement to build a single commercial project without transferring land…

In Madhya Pradesh, the state tax department issued Notification No. F-A-3-08-2018-1-V (43) on 24 April 2018 regarding electronic way bills (e-way bills)…

Hifield AG Chem asked the Maharashtra GST advance ruling authority to clarify the correct HSN codes and GST rates for various agricultural products…

The Lions Club of Kothrud Pune Charitable Trust approached the Maharashtra GST Authority for Advance Ruling (AAR) to ask if collecting membership fees…

Emco Limited took on a transmission line project for Power Grid Corporation of India Limited and split it into two agreements: one for supplying goods and…

Ginni Filaments Limited asked the Uttarakhand Authority for Advance Ruling about the correct Harmonised System of Nomenclature (HSN) code and Goods and…

East Hooghly Polyplast Pvt Ltd asked whether High Density Polyethylene (HDPE) woven tarpaulins laminated on both sides with plastic film should be…

Vesuvius India provided refractory management and continuous monitoring to steel plants, charging clients per tonne of metal produced. Ownership of the…

Spentex Industries Ltd., a yarn manufacturer holding an Advance Authorisation from the Directorate General of Foreign Trade (DGFT), approached the Madhya…

A state-level co-operative apex body in Maharashtra provided mandatory education and training to member societies. It charged training fees and annual…

A S Moloobhoy Private Limited approached the Maharashtra Authority for Advance Ruling (AAR) regarding Order NO.GST-ARA- 14/2018-19/B- 71. The company…

M.U.N. Agro Industries Pvt. Ltd. supplied frozen goat and sheep meat to the Indian Army in high-density polyethylene (HDPE) gunny bags. Under Goods and…

Shree Construction asked whether sub-contractors providing original construction works for railways should charge 12% Goods and Services Tax (GST) or 18%…

The company asked the Authority for Advance Ruling (AAR) to clarify the proper HSN code and GST rate for disc brake pads attached to steel backplates. The…