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GST case laws

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

673 documents, newest first

Advance rulings (AAR) 09 Apr 2018
GST Rate on Ayurvedic Products: Medicines or Cosmetics?
02/WBAAR/2018-19 dated 09/04/2018

The company manufactured 33 herbal skin care items using Ayurvedic formulas under a valid drug license under the Drugs and Cosmetics Act, 1940. They…

Advance rulings (AAR) 06 Apr 2018
Delhi AAR Rules 28% GST on Cured Dried Tobacco Leaves
ADVANCE RULING NO. 04/DAAR/2018 dated 06.04.2018

A wholesale trader in Delhi asked whether selling cleaned and dried tobacco leaves attracts 5% Goods and Services Tax (GST) or 28% GST. The trader…

Advance rulings (AAR) 05 Apr 2018
Unused Krishi Kalyan Cess Cannot Be Claimed as GST Credit
NO.GST-ARA-18/2017-18/B- 25 Mumbai, dt. 5/4/2018

Kansai Nerolac Paints Limited had accumulated Krishi Kalyan Cess (KKC) balances in its Input Service Distributor service tax return on June 30, 2017. When…

Advance rulings (AAR) 28 Mar 2018
Specified Bulk Drugs Attract 5% GST Rate Rules AP AAR
Order No. AAR/AP/03(GST)/2018 dated 28.03.2018

Pharmaceutical manufacturer Laurus Labs asked the Andhra Pradesh Authority for Advance Ruling (AAR) about the GST rate on bulk drugs like Efavirenz and…

Advance rulings (AAR) 28 Mar 2018
GST Exemption for Cold Storage of Agricultural Produce
Order No. AAR/AP/02(GST)/2018 dated 28th March 2018

The company asked the Andhra Pradesh Authority for Advance Ruling (AAR) whether their cold storage services for agricultural produce were exempt from…

Advance rulings (AAR) 28 Mar 2018
Can You Claim GST Input Tax Credit on Clean Environment Cess?
Order No. AAR/AP/01/(GST)/2018 dated 28th March 2018

The company asked the Authority for Advance Ruling (AAR) if they could claim input tax credit for the Clean Environment Cess paid on imported coal. The…

Advance rulings (AAR) 28 Mar 2018
GST on Sale of Land and Under-Construction Buildings
Advance Ruling No. 03/DAAR/2018 dated 28.03.2018

A developer asked if they could avoid Goods and Services Tax (GST) by signing two separate contracts—one for the land and one for the building. The…

Advance rulings (AAR) 27 Mar 2018
GST on Airport Retail Sales to International Passengers
01/DAAR/2018 dated 27.03.2018

The company asked if selling sunglasses to international passengers at Delhi Airport's Terminal 3 counts as an export under the Goods and Services Tax…

Advance rulings (AAR) 26 Mar 2018
GST Rate for Mobile Batteries Based on End-Use
Advance Ruling No. 2, dated 26.03.2018

The company asked the Authority for Advance Ruling (AAR) whether mobile batteries should be taxed differently depending on who buys them. The authority…

Advance rulings (AAR) 26 Mar 2018
GST Rate on Standing Rubber Trees Sold for Cutting
ORDER NO. CT/3270/18-C3 DATED 26/03/2018

A contractor asked whether buying standing rubber trees to cut and remove them should be tax-free, as they were under previous tax laws. The authority…