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GST case laws

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

683 documents, newest first

Advance rulings (AAR) 28 Nov 2025
GST on Hospital In-patient Services and Room Rent Charges
GST-ARA-68/2020-21/B-628 dated 28/11/2025

The company asked if their bundled hospital services for in-patients, including tests and medicines, qualify for a full GST exemption. The Authority for…

Advance rulings (AAR) 28 Nov 2025
GST on Canteen Services Provided to Employees by KSB Limited
NO.GST-ARA- 48/2021-22/B- 627 Mumbai, dt. 28/11/2025

The Maharashtra Authority for Advance Ruling (AAR) examined whether providing canteen facilities to employees attracts Goods and Services Tax (GST). The…

Advance rulings (AAR) 28 Nov 2025
GST on Mining Lease Royalty Payments in Maharashtra
GST-ARA-06/2020-21/B-626, dated 28.11.2025

The company asked whether royalty payments made to the government for mining leases should be taxed at 5% as a transfer of goods or at a higher rate as a…

Advance rulings (AAR) 28 Nov 2025
GST Classification and Tax Rate for Masala Pan
Order No. GST-ARA-81/2021-22/B-629, dated 28/11/2025

The company asked if selling 'Masala Pan'—betel leaves filled with ingredients like gulkand and coconut—counts as a 'composite supply' where the leaf is…

Advance rulings (AAR) 28 Nov 2025
Maharashtra GST Advance Ruling on Hostel Services Withdrawn
NO.GST-ARA- 25/2022-23/B- 630, Mumbai, dt. 28/11/2025

A business owner asked the Authority for Advance Ruling (AAR) in Maharashtra to clarify if providing lodging and food to students is exempt from Goods and…

Advance rulings (AAR) 26 Nov 2025
Withdrawal of GST Advance Ruling Application TN/58/ARA/2025
Advance Ruling No.58/ARA/2025, dated 26.11.2025

The company asked the Authority for Advance Ruling (AAR) for clarity on GST for hostel services, but later requested to withdraw the application because…

Advance rulings (AAR) 24 Nov 2025
GST Input Tax Credit on Fuel for Goods Transport Agencies
GUJ/GAAR/R/2025/55 dated 24.11.2025

The Gujarat Authority for Advance Ruling (GAAR) clarified whether a Goods Transport Agency (GTA) can claim input tax credit (ITC) on fuel when paying GST…

Advance rulings (AAR) 21 Nov 2025
GST Advance Ruling TN/57/ARA/2025: Application Withdrawn
Advance Ruling No.57/ARA/2025, dated 21.11.2025

The company asked the Tamil Nadu Authority for Advance Ruling (AAR) whether they could claim input tax credit on various construction and equipment costs…

Advance rulings (AAR) 21 Nov 2025
GST Registration for Goods Sold Abroad by Indian Companies
Advance Ruling No.56/AAR/2025, dated 21.11.2025

Snag & Bag Retail Private Ltd asked the Authority for Advance Ruling (AAR) how to handle GST for goods they buy from foreign vendors and sell to other…

Advance rulings (AAR) 19 Nov 2025
Withdrawal of GST Advance Ruling Application: TN/55/ARA/2025
Advance Ruling No.55/ARA/2025, dated 20.11.2025

The company asked the Authority for Advance Ruling (AAR) for a decision on a tax matter, but later asked to cancel the request. This happened because they…

Advance rulings (AAR) 19 Nov 2025
GST on Canteen Deductions for Employees and Contract Workers
ADVANCE RULING NO. GUJ/GAAR/R/2025/49 dated 19.11.2025

Zydus Hospira Oncology Private Limited asked if recovering canteen costs from employees and contract workers counts as a taxable supply under the Goods…