100 (3)

Laundry soap bars weighing less than 500 grams classifiable under tariff item 34011942 are not toilet soap under Serial No. 251 and are taxable at 9% CGST plus 9% SGST under Serial No. 66 of Schedule II as amended by Notification No. 09/2025-Central Tax (Rate) – In Re: Swadeshi Soap Industries – West Bengal AAR (GST)

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Laundry soap bars weighing less than 500 grams classifiable under tariff item 34011942 are not toilet soap under Serial No. 251 and are taxable at 9% CGST plus 9% SGST under Serial No. 66 of Schedule II as amended by Notification No. 09/2025-Central Tax (Rate) – In Re: Swadeshi Soap Industries – West Bengal AAR (GST) Read Post »

Whether Input Tax Credit under Section 16 of the CGST Act, 2017 is admissible on GST paid on works contract services and other inward supplies used for construction of a hotel building – In Re: Sky Height Enclave Pvt. Ltd. – West Bengal AAR (GST)

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Whether Input Tax Credit under Section 16 of the CGST Act, 2017 is admissible on GST paid on works contract services and other inward supplies used for construction of a hotel building – In Re: Sky Height Enclave Pvt. Ltd. – West Bengal AAR (GST) Read Post »

Giri Transport Company Vs. Appellate Authority For Advance Ruling, Rajasthan and Ors. – Rajasthan High Court

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Giri Transport Company Vs. Appellate Authority For Advance Ruling, Rajasthan and Ors. – Rajasthan High Court Read Post »

Clearprobe endocavity or transvaginal probe cover, Ultrasound cover, Laparoscopy camera cover and Interoperative cable cover can be considered as accessories of the respective ultrasound scanner and laparoscopy camera | These two are covered under HSN 9018 which is included in Chapter 90 – In re: Hi Care Remedy Pvt. Ltd. – West Bengal AAR (GST)

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Clearprobe endocavity or transvaginal probe cover, Ultrasound cover, Laparoscopy camera cover and Interoperative cable cover can be considered as accessories of the respective ultrasound scanner and laparoscopy camera | These two are covered under HSN 9018 which is included in Chapter 90 – In re: Hi Care Remedy Pvt. Ltd. – West Bengal AAR (GST) Read Post »

Whether claims allowed by the Arbitral Tribunal vide the Arbitration Awards be termed as supply under GST Act or not? | Whether GST would be applicable, on the claims allowed vide Arbitration Awards and payment received pursuant to Conciliation Proceedings resulting into the Settlement Agreement? – In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – West Bengal AAR (GST)

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Whether claims allowed by the Arbitral Tribunal vide the Arbitration Awards be termed as supply under GST Act or not? | Whether GST would be applicable, on the claims allowed vide Arbitration Awards and payment received pursuant to Conciliation Proceedings resulting into the Settlement Agreement? – In re: Karam Chand Thapar & Bros (Coal Sales) Ltd. – West Bengal AAR (GST) Read Post »

Shaving Foam and Shaving Cream are not the same products | Shaving Cream is covered by tariff item 33071010 (GST Rate 5%) and Shaving Foam is covered by tariff item 33071090 (GST Rate 18%) – In re: Mcnroe Consumer Products Pvt. Ltd. – West Bengal AAR (GST)

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Shaving Foam and Shaving Cream are not the same products | Shaving Cream is covered by tariff item 33071010 (GST Rate 5%) and Shaving Foam is covered by tariff item 33071090 (GST Rate 18%) – In re: Mcnroe Consumer Products Pvt. Ltd. – West Bengal AAR (GST) Read Post »

GST rate on Tobacco Leaves:  Tobacco leaves, even after sun curing, grading, or butting, retain their character as tobacco leaves and are covered by Tariff No. 240110, attracting GST at 5%; processes such as curing, grading, and butting do not alter the essential character of the leaves – In re: Om Jai Balajee Construction Pvt. Ltd. – West Bengal AAR (GST)

What is the applicable rate of GST on tobacco leaves sold to the other dealers, by the applicant trader as they were purchased from farmers after sun curing in the fields, without undertaking any processing except the storage/ stocking of the leaves? | What is the applicable rate of GST if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? | What will be the applicable rate of GST if the tobacco leaves are sold to other dealers after removing the buts to avoid damage to leaves during transportation etc.?

GST rate on Tobacco Leaves:  Tobacco leaves, even after sun curing, grading, or butting, retain their character as tobacco leaves and are covered by Tariff No. 240110, attracting GST at 5%; processes such as curing, grading, and butting do not alter the essential character of the leaves – In re: Om Jai Balajee Construction Pvt. Ltd. – West Bengal AAR (GST) Read Post »

Event Management and Tourism Service Provider is eligible to avail ITC on food and beverage services under Section 17(5) of CGST Act in event management and tourism services | No separate invoices are required from hotel vendors for claiming ITC on food and beverage services? – In re: Citius Holidays Pvt. Ltd. – West Bengal AAR (GST)

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Event Management and Tourism Service Provider is eligible to avail ITC on food and beverage services under Section 17(5) of CGST Act in event management and tourism services | No separate invoices are required from hotel vendors for claiming ITC on food and beverage services? – In re: Citius Holidays Pvt. Ltd. – West Bengal AAR (GST) Read Post »

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