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GST case laws

GST advance rulings and appellate orders, explained in plain English.

683 documents, newest first

Advance rulings (AAR) 23 Dec 2025
GST Exemption for Tree Plantation by Charitable Trusts
GUJ/GAAR/R/2025/63 dated 23/12/2025

A charitable trust asked the Gujarat Authority for Advance Ruling (GAAR) if its tree plantation and maintenance work for the government is subject to…

Advance rulings (AAR) 23 Dec 2025
GST Input Tax Credit Blocked for Warehouse Construction
GUJ/GAAR/R/2025/62 dated 23.12.2025

The company asked the Gujarat Authority for Advance Ruling (GAAR) if they could claim Input Tax Credit (ITC) on the goods and services used to build a…

Advance rulings (AAR) 18 Dec 2025
GST Input Tax Credit for Breakwater Wall Construction
NO.GST-ARA-123/18-19/2024-25/B- 640, Mumbai, dt. 18/12/2025

Konkan LNG Private Limited asked the Authority for Advance Ruling (AAR) if they could claim input tax credit (ITC) on the GST paid to build a breakwater…

Advance rulings (AAR) 17 Dec 2025
GST Advance Ruling 62/ARA/2025: Application Withdrawn
Advance Ruling No. 62/ARA/2025, dated 17.12.2025

The business owner asked the Authority for Advance Ruling (AAR) whether renting a property for hostel use qualifies for Goods and Services Tax (GST)…

Advance rulings (AAR) 16 Dec 2025
GST Input Tax Credit for Corporate Food Aggregators
Advance Ruling No. 60/ARA/2025, dated 16.12.2025

The company asked the Authority for Advance Ruling (AAR) in Tamil Nadu whether it should be taxed as a trader of goods or a service provider. Because the…

Advance rulings (AAR) 11 Dec 2025
GST Input Tax Credit for Second-Hand Vehicle Dealers
ADVANCE RULING No. KER/42/2025 Dated 11.12.2025

The company asked if they could claim input tax credit (ITC) on business expenses while paying GST only on the profit margin of used cars. 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…

Advance rulings (AAR) 04 Dec 2025
GST Mixed Supply Rules for Bundled Tea Products
GUJ/GAAR/R/2025/60 dated 04.12.2025

The company asked if selling different tea products together for one price counts as a composite supply or a mixed supply under the Goods and Services Tax…