Appellate orders (AAAR)
GST Appellate Authority Split Verdict on Tea Bag Packing Services
Appeal Case No. 04/WBAAAR/APPEAL/2019 dated 28.02.2019 (Order dated 15.05.2019)
The Appellate Authority for Advance Ruling (AAAR) in West Bengal was asked to decide if packing tea into bags for a client is a manufacturing service or a…
Appellate orders (AAAR)
GST Rate for Infrastructure Projects for Government Entities
Appeal Case No. 03/WBAAAR/APPEAL/2019 dated 15.05.2019
The company asked whether their construction work for the Inland Waterways Authority of India (IWAI) qualified for a lower Goods and Services Tax (GST)…
Appellate orders (AAAR)
GST Rate for Polypropylene Non-woven Bags: Appellate Authority Ruling
Appeal Case No. 02/WBAAAR/Appeal/2019 dated 13.05.2019
The company asked whether their non-woven bags should be taxed as plastic goods or textile products. The authority examined the manufacturing process…
Appellate orders (AAAR)
GST Classification for Meat-Filled Snacks: Switz Foods Ruling
Appeal Case No. 01/WBAAAR/APPEAL/2020 dated 19.03.2020
The company asked whether their meat-filled snacks, such as chicken or fish patties, should be classified under HSN 1601 for Goods and Services Tax (GST)…
Appellate orders (AAAR)
GST Classification of Online Testing Services as OIDAR
ORDER NO. KAR/AAAR/ 07 /2020-21, DATE: 13-11-2020
The company asked whether their computer-based testing services, which include human-graded essays, count as Online Information and Database Retrieval…
Appellate orders (AAAR)
GST Classification of HDPE Woven Tarpaulins in West Bengal
14/WBAAAR/APPEAL/2019 dated 26.09.2019
The company asked the Appellate Authority for Advance Ruling (AAAR) in West Bengal to decide if their HDPE woven tarpaulins should be taxed as textiles…
Appellate orders (AAAR)
GST on Forfeited Loyalty Points: Appellate Authority Ruling HAAAR/2018-19/01
Not legible
The company asked if the money they keep when customers fail to use loyalty points within three years is taxable under the Goods and Services Tax (GST)…
Appellate orders (AAAR)
GST Advance Ruling Limits on Export Status and Refund Eligibility
HAR/HAAAR/2018-19/02 dated 22.11.2018
Esprit India Private Limited asked the Appellate Authority for Advance Ruling (AAAR) in Haryana to decide if their sourcing services for a Hong Kong…
Appellate orders (AAAR)
GST on Sand Excavation and Transportation Contracts in Telangana
ORDER-IN-APPEAL NO. AAAR/02/2018 (A.R.) dated 04 September, 2018
The company asked the Appellate Authority for Advance Ruling (AAAR) in Telangana to clarify the GST treatment for a contract involving sand excavation…
Appellate orders (AAAR)
GST Classification of Polished Limestone Slabs: AAAR/01/2018
A.R.Appeal-No. AAAR/01/2018 dated 07 August, 2018
Maheshwari Stone Supplying Co. asked if their polished limestone slabs should be taxed as raw minerals under Chapter 25 or as worked stone under Chapter…
Appellate orders (AAAR)
GST Input Tax Credit on Employee Transportation Vehicles
HAAR Order No. HAR/HAAR/R/2018-19/04 dated 11.07.2018 (modified by this Appellate Authority order)
The company asked the Appellate Authority for Advance Ruling if they could claim back the Goods and Services Tax (GST) paid to contractors for hiring…
Appellate orders (AAAR)
GST Transitional Credit and Works Contracts: Gujarat Appellate Ruling
GUJ/GAAAR/APPEAL/2018/1 dated 16/5/2018
The company asked if they could claim tax credits for materials used in a project that was mostly finished before GST started, but still needed testing…
Appellate orders (AAAR)
GST Classification of Jewellery with Watch Movements: GUJ/GAAAR/APPEAL/2019/3
GUJ/GAAAR/APPEAL/2019/03 dated 28.2.2019
The company asked whether luxury items like bracelets or necklaces that include a watch movement should be taxed as jewellery or as watches under the…
Appellate orders (AAAR)
GST on Hotel Services Provided Within a Special Economic Zone
GUJ/GAAAR/APPEAL/2019/2 dated 02.01.2019
The company asked if their hotel services were exempt from Goods and Services Tax (GST) because they operate within a Special Economic Zone (SEZ). The…
Appellate orders (AAAR)
GST Exemption for Abacus Training: Appellate Authority Ruling
GUJ/GAAAR/APPEAL/2019/1 dated 02.01.2019
The company asked if their abacus-based child development program qualifies for a GST exemption meant for recreational training in arts, culture, or…
Appellate orders (AAAR)
GST Registration for Charitable Trusts Selling Spiritual Products
MAH/AAAR/SS-RJ/14/2018-19 dated 24.12.2018
A charitable trust asked if selling spiritual books and CDs for money counts as a business under the Goods and Services Tax (GST) law. The authority…
Appellate orders (AAAR)
GST Rate for Marine Equipment: Appellate Authority Ruling MAH/AAAR/SS-RJ/20/2018-19
MAH/AAAR/SS-RJ/20/2018-19 dated 14.02.2019
The company asked whether specific marine equipment qualifies for a lower 5% Goods and Services Tax (GST) rate under the category of essential ship parts…
Appellate orders (AAAR)
GST Exemption for ICT Projects in Government Schools
MAH/AAAR/SS-RJ/18/2018-19 dated 04.02.2019
The company asked if their ICT project, which combines hardware supply and computer training for government schools, is exempt from Goods and Services Tax…
Appellate orders (AAAR)
GST Input Tax Credit Rules for Road Construction Projects
ORDER NO.RAJ/AAAR/06/2018-19 DATED 12.2.2019
The company asked the Appellate Authority for Advance Ruling (AAAR) whether they could claim full Input Tax Credit (ITC) on goods and services used to…
Appellate orders (AAAR)
GST Input Tax Credit Rules for Zero-Value Stock Transfers
Appeal Case No. 05/WBAAAR/2018 dated 27.09.2018
The company asked if they could transfer goods between branches at a zero-value invoice and still claim input tax credit. The Appellate Authority for…
