Advance rulings (AAR)

A medical retail dealer selling joint replacement implants under HSN code 90213100 was unsure about the correct Goods and Services Tax (GST) rate. The…

An electrical equipment manufacturer signed two separate agreements with a buyer for supplying hardware and handling inland transport. The contracts…

A medical equipment manufacturer expanding its facility wanted to know if it could claim input tax credit on GST paid for mechanical and electrical…

M/s Mosaic India Pvt. Ltd. filed an application before the Maharashtra Authority for Advance Ruling (AAR) under Order GST-ARA- 32/2017-18/B-40. The…

A solvent extraction unit manufactured taxable edible oil from raw oil cake and rice bran. The extraction process generated de-oiled cake and de-oiled…

Indo Prosoya Foods Pvt. Ltd. (order UP_AAR_06) extracted oil from Mahua cake and rice bran. The main product, solvent-extracted oil, attracts Goods and…

Nutan Warehousing Private Limited rented space to store tea that had been blended, sorted, and packaged into tea bags for export. The company argued that…

A stationery manufacturer asked the Goods and Services Tax (GST) authority how to classify children's modelling dough under the tariff code. The company…

A tenant vacating a commercial or residential premises for building redevelopment often receives monthly money from the builder to rent another place…

M/S Bharat Agro asked whether peeling, slicing, steaming, and sealing pineapples in sugar syrup inside airtight containers changed their status under…

The company imports goods based on orders received from Indian buyers. While the goods are still in transit, the company sells them to these buyers before…

A marine paint manufacturer argued that anti-fouling paint is required by law to make a ship seaworthy. Because ships cannot legally sail without it, the…

When GST was introduced in 2017, manufacturers and service providers had leftover balances of old cesses in their books. M/s. CMI FPE Limited asked the…

EMC Ltd won a contract from Power Grid Corporation of India to erect power transmission lines. The project was split into two contracts: one for supplying…

M/s C R Enterprises asked the Andhra Pradesh Authority for Advance Ruling in order AAR/AP/05(GST)/2018 whether supplying electrical panels, transformers…

M/s M&I Materials India Private Limited imported and sold transformer fluids made from rapeseed and soya oils blended with performance additives. The…

The National Dairy Development Board (NDDB) managed milk cooperative unions for state governments without charging any management fee. Under Goods and…

The company asked whether GST applies when it deducts liquidated damages or delay penalties from contractors for late work. It also asked about the GST…

A civil contractor managed sewage treatment plants for municipal corporations, where labour made up 95% to 98% of the contract value. The municipal bodies…

In order 03/2018-19, the Uttarakhand Authority for Advance Ruling (AAR) addressed two key questions for a paper mill. First, whether an importer buying…