Advance rulings (AAR)
28 Apr 2026
GST Exemption for Ayurvedic Hospitals: Inpatient vs Outpatient Services
ADVANCE RULING No. KER/04/2026 Dated 28/04/2026
The company asked if their Ayurvedic healthcare services qualify for a GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax. The…
Advance rulings (AAR)
28 Apr 2026
GST Advance Ruling Rejected for Hypothetical Business Questions
ADVANCE RULING No. KER/07/2026 Dated 28/04/2026
The Authority for Advance Ruling (AAR) in Kerala rejected an application for a GST advance ruling because the questions were purely academic. The…
Appellate orders (AAAR)
24 Apr 2026
Appellate Authority Remands GST Advance Ruling on Non-Monetary Benefits
AAAR/05/2026 (AR) Dated: 24.04.2026
Karthik & Co. asked the Tamil Nadu Appellate Authority for Advance Ruling (AAAR) whether gifts and tour packages received from manufacturers are taxable…
Advance rulings (AAR)
17 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Non-Compliance
Advance Ruling No.40/ARA/2026, dated 17.04.2026
The business asked the Authority for Advance Ruling (AAR) for a decision on a GST matter, but the request was rejected without being heard. The tax…
Advance rulings (AAR)
17 Apr 2026
GST Advance Ruling Rejected Due to Procedural Filing Errors
Advance Ruling No.42/ARA/2026, dated 17.04.2026
The company asked the Authority for Advance Ruling (AAR) for a decision on a tax matter, but the request was dismissed without being heard. The law…
Advance rulings (AAR)
17 Apr 2026
GST Advance Ruling Application Rejected for Procedural Errors
Advance Ruling No.41/ARA/2026, dated 17.04.2026
The Authority for Advance Ruling (AAR) in Tamil Nadu dismissed a request for a tax decision because the business did not follow the required filing steps.
Advance rulings (AAR)
17 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Errors
Advance Ruling No.39/ARA/2026, dated 17.04.2026
The Authority for Advance Ruling (AAR) in Tamil Nadu dismissed a request because the business did not follow basic filing rules. To get a ruling, you must…
Advance rulings (AAR)
16 Apr 2026
GST Advance Ruling Rejected Due to Procedural Errors
Advance Ruling No.37/ARA/2026, dated 16.04.2026
The Park Avenue Owner's Welfare Association asked for a Goods and Services Tax (GST) advance ruling, but the Authority for Advance Ruling (AAR) dismissed…
Advance rulings (AAR)
16 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Errors
Advance Ruling No.38/ARA/2026, dated 16.04.2026
M/s. Ligoria Marine Private Limited asked the Authority for Advance Ruling (AAR) for a decision on a tax matter. However, the company did not follow the…
Advance rulings (AAR)
16 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Non-Compliance
Advance Ruling No.36/ARA/2026, dated 16.04.2026
The company asked for a Goods and Services Tax (GST) advance ruling but did not follow the basic steps required to start the process.
Advance rulings (AAR)
13 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Non-Compliance
Advance Ruling No.35/ARA/2026, dated 13.04.2026
LR Fabrications Private Limited asked for a GST Advance Ruling but did not follow the mandatory filing steps. While they applied online, they failed to…
Advance rulings (AAR)
13 Apr 2026
GST Advance Ruling Application Rejected for Procedural Errors
Advance Ruling No. 34/ARA/2026, dated 13.04.2026
The company asked for a GST Advance Ruling but did not follow the correct filing steps. Because they missed the manual paperwork and underpaid the…
Appellate orders (AAAR)
02 Apr 2026
GST Classification and Tax Rate for Biodegradable Bags
ORDER NO. 01/2026-27 DATED 02.04.2026
Easy Flux Polymers asked if their compostable bags qualify for a lower 5% GST rate under Notification 9/2025-CTR. The authority confirmed the…
Appellate orders (AAAR)
01 Apr 2026
Appellate Authority for Advance Ruling GUJ/GAAAR/APPEAL/2026/02 Withdrawal
GUJ/GAAAR/APPEAL/2026/02 dated 01.04.2026
The company asked the Appellate Authority for Advance Ruling (AAAR) to stop the review of their previous tax case. Because the business chose to withdraw…
Advance rulings (AAR)
30 Mar 2026
GST on Commercial Property Development by Individuals
NO.GST-ARA- 54/2020-21/B- 51 Mumbai, dt. 30/03/2026
A retired individual asked if building commercial units on their own land counts as a business. The authority ruled that selling or renting these units is…
Advance rulings (AAR)
30 Mar 2026
GST Exemption for Sewerage Infrastructure Works Contracts
Order No. GST-ARA-67/2021-22/B-53, dated 30.03.2026
The company asked if their sewerage project for a local authority qualifies for a GST exemption. The tax authority examined whether this was a 'pure…
Advance rulings (AAR)
30 Mar 2026
GST Status of Bonded Warehouse Supplies to Ships
Order No. GST-ARA-09/2021-22/B-52, dated 30.03.2026
Sanctum Trading Corporation asked the Maharashtra Authority for Advance Ruling (AAR) if supplying imported goods from a bonded warehouse to ships counts…
Advance rulings (AAR)
30 Mar 2026
GST Treatment for Bakery Items and Restaurant Services
GOA/GAAR/02 of 2025-26/6810 dated 30.03.2026
The company asked the Authority for Advance Ruling (AAR) in Goa if they could split their tax reporting between selling pre-made bakery items and…
Advance rulings (AAR)
27 Mar 2026
GST Classification and 5% Tax Rate for Biodegradable Bags
RAJ/AAR/2025-26/24, dated 27.03.2026
M/s Sunita Kohli asked the Authority for Advance Ruling (AAR) in Rajasthan to classify their biodegradable bags and confirm if they qualify for a 5% Goods…
Advance rulings (AAR)
26 Mar 2026
GST Rate for Outdoor Catering Services: TN/27/ARA/2026 Explained
Advance Ruling No. 27/ARA/2026, dated 26.03.2026
The company asked if they could choose between paying 5% GST without input tax credit or 18% GST with input tax credit for their catering services. The…
