Advance rulings (AAR)
25 Mar 2026
GST Classification and Place of Supply for Online Coaching Services
RAJ/AAR/2025-26/23, dated 25.03.2026
The company asked if their online coaching, which includes live classes and doubt-clearing, should be taxed as an automated digital service or as standard…
Advance rulings (AAR)
24 Mar 2026
Maharashtra GST Advance Ruling Withdrawal: Mukand Limited Case
NO.GST-ARA- 16/2022-23/B-49 Mumbai, dt. 24/03/2026
Mukand Limited asked the Maharashtra Authority for Advance Ruling (AAR) to clarify GST rules for employee benefits like canteen meals, transport, and…
Advance rulings (AAR)
23 Mar 2026
Kerala GST Advance Ruling KER/02/2026 on Co-operative Society Transactions
ADVANCE RULING No. KER/02/2026 Dated 23/03/2026
The Indian Co-Operative Credit Society Limited asked the Authority for Advance Ruling (AAR) if sharing money with members who act as facilitators counts…
Advance rulings (AAR)
20 Mar 2026
GST Advance Ruling Rejected Due to Procedural Errors
Advance Ruling No. 22/ARA/2026, dated 20.03.2026
When a business asks the Authority for Advance Ruling (AAR) for a decision on a Goods and Services Tax (GST) matter, they must follow strict filing rules…
Advance rulings (AAR)
20 Mar 2026
GST Advance Ruling Application Rejected for Procedural Errors
Advance Ruling No. 24/ARA/2026, dated 20.03.2026
Periyar University asked for a Goods and Services Tax (GST) advance ruling but did not follow the necessary filing steps.
Advance rulings (AAR)
18 Mar 2026
GST Advance Ruling Admissibility and Pending Court Cases
ORDER NO.11/ODISHA-AAR/2025-26, dated 18.03.2026
Reliable Security and Intelligence Services asked the Authority for Advance Ruling (AAR) if their manpower services to government offices qualify for a…
Appellate orders (AAAR)
18 Mar 2026
GST Input Tax Credit Denied for Land Leasehold Rights
Order-in-Appeal No. AAAR/04/2026 (AR) dated 18.03.2026
The company asked if they could claim input tax credit on the GST paid to acquire land leasehold rights for building a factory. The tax authority decided…
Advance rulings (AAR)
16 Mar 2026
GST Exemption for Printing University Examination Question Papers
KAR.ADRG 17/2026 dated 16.03.2026
The company asked if they must charge Goods and Services Tax (GST) when printing exam papers for universities. The Authority decided that because these…
Advance rulings (AAR)
16 Mar 2026
GST Margin Scheme for Second-Hand Car Dealers: KAR.ADRG 22/2026
KAR.ADRG 22/2026 dated 16.03.2026
A business owner asked the Authority for Advance Ruling (AAR) in Karnataka if they could use the Margin Scheme when buying and selling used cars. The…
Advance rulings (AAR)
16 Mar 2026
GST on Water Charges for Resident Welfare Associations
KAR. ADRG 15/2026 dated 16.03.2026
A Resident Welfare Association (RWA) asked if they could separate water charges from maintenance fees to stay under the GST exemption limit of INR 7,500…
Advance rulings (AAR)
16 Mar 2026
Karnataka GST Advance Ruling Withdrawal: KAR.ADRG 16/2026
Order No. KAR.ADRG 16/2026 dated 16.03.2026
The Karnataka Authority for Advance Ruling (AAR) was asked whether apartment associations must pay Goods and Services Tax (GST) on electricity and water…
Advance rulings (AAR)
16 Mar 2026
GST on Villa Construction: Karnataka Advance Ruling KAR.ADRG 19/2026
Order No. KAR.ADRG 19/2026 dated 16.03.2026
The company asked if they could treat villa construction as a separate service from land sales to lower their GST bill, especially since they hired a…
Advance rulings (AAR)
16 Mar 2026
Karnataka GST Advance Ruling on Withdrawing Refund Applications
Order No. KAR.ADRG 24/2026 dated 16.03.2026
The company asked the Authority for Advance Ruling (AAR) if they could switch their GST refund category after accidentally filing a NIL refund. Before the…
Advance rulings (AAR)
16 Mar 2026
GST on Bank Rebates for Corporate Card Payments
KAR.ADRG 23/2026 dated 16.03.2026
The company asked the Authority for Advance Ruling (AAR) if the rebates they receive from their bank for using a corporate card to pay excise duty are…
Advance rulings (AAR)
16 Mar 2026
GST Exemption for Pure Labour Services on Stand-alone Residential Units
KAR.ADRG 20/2026 dated 16.03.2026
The Karnataka Authority for Advance Ruling (AAR) clarified the GST status of pure labour services for residential construction under order KAR.ADRG…
Advance rulings (AAR)
16 Mar 2026
GST on Specialized Medical Training Courses by Charitable Trusts
Order No. KAR.ADRG 18/2026 dated 16.03.2026
The company asked if their emergency care training courses for medical and nursing students qualified for a GST exemption as a charitable activity. The…
Advance rulings (AAR)
16 Mar 2026
GST HSN Classification for Biodiesel and Diesel Blends
KAR.ADRG 21/2026 dated 16.03.2026
The company asked the Karnataka Authority for Advance Ruling (AAR) to decide the correct HSN (Harmonized System of Nomenclature) code for various blends…
Advance rulings (AAR)
13 Mar 2026
Maharashtra GST Advance Ruling Order GST-ARA-08/2024-25/B45: Application Withdrawn
NO.GST-ARA-08/2024-25/B- 45, Mumbai, dt. 13/03/2026
Ani Technologies, the company behind Ola, asked the Maharashtra Authority for Advance Ruling (AAR) to clarify how GST applies to their passenger transport…
Advance rulings (AAR)
09 Mar 2026
Tamil Nadu GST Advance Ruling TN/25/ARA/2026 Rejected for Procedural Errors
Advance Ruling No.25/ARA/2026, dated 09.03.2026
The Authority for Advance Ruling (AAR) in Tamil Nadu dismissed a request for a GST ruling because the business did not follow the necessary filing steps…
Advance rulings (AAR)
09 Mar 2026
GST Advance Ruling Application Rejected for Procedural Errors
Advance Ruling No. 26/ARA/2026, dated 09.03.2026
The company asked the Authority for Advance Ruling (AAR) for a decision on a tax matter, but the application was rejected because it did not follow the…
