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…

Opta Cabs Private Limited operated a cab aggregator app in Karnataka. Instead of taking a commission on every trip, the company charged drivers a fixed…

Columbia Asia Hospitals operated a head office in Karnataka and hospitals across six states. Staff at the head office provided centralized management…

A retail jeweler wanted to trade diamond derivative contracts on the Indian Commodity Exchange Limited. The process involved depositing real diamonds into…

Jotun India Private Limited received an order from an Indian customer to supply paint to a ship stationed outside India. Jotun ordered the paint from its…

Sabre India promoted Singapore-based travel reservation software to travel agents in India and received payment in foreign currency. Sabre India argued…

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…