The Uttarakhand Authority for Advance Ruling has held that input tax credit is not available on GST paid for upfront lease payments of industrial plots when the land is used for constructing a factory, as such credit is blocked under Section 17(5)(d) of the CGST Act.
The Uttarakhand Authority for Advance Ruling held that while GST exemption applies to uncoated paper used for notebooks under Notification No. 10/2025, it cannot rule on whether purchaser declarations or documentation alone suffice to claim the exemption.
The West Bengal Appellate Authority for Advance Ruling has set aside the WBAAR’s decision on GST liability for amounts received under arbitral awards, holding that advance ruling jurisdiction does not extend to completed transactions and directing the proper officer to determine taxability as per law.
The West Bengal AAAR has upheld that supplying tobacco-based or herbal hookah in restaurants does not qualify as ‘restaurant service’ under GST. Such supplies are to be taxed as goods, not at the concessional rate for restaurant services.
The Gujarat Authority for Advance Ruling (AAR) has ruled that black mineral water manufactured and supplied under the brand ‘ALVA’ is classifiable under HSN 22011010 as mineral water. The product is liable to GST at 5% as per Entry No. 146 of Schedule I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025.
The West Bengal Authority for Advance Ruling has held that PP packing boxes manufactured from polypropylene are to be classified under tariff item 39231090, while their lids, caps, and covers fall under tariff item 39235090. This clarification ensures proper HSN classification and GST compliance for manufacturers and suppliers of such plastic packing articles.
West Bengal AAR Clarifies HSN Classification of PP Packing Boxes Under GST Law Read Post »
The West Bengal Appellate Authority for Advance Ruling (AAAR) has held that transportation and delivery services provided by an e-commerce logistics provider to end customers do not qualify as exempt Goods Transport Agency (GTA) services under GST. Instead, such services are classifiable as taxable courier/logistics/fulfillment services, and GST is payable at the applicable rate.
The West Bengal Authority for Advance Ruling (AAR) has ruled that an application for advance ruling cannot be admitted if the same question is already pending in any proceedings under the GST Act. The authority rejected the application after finding that enforcement proceedings on the same issue had commenced prior to the filing of the advance ruling request.
The West Bengal Authority for Advance Ruling has held that laundry soap, even if manufactured with high Total Fatty Matter and similar processes as toilet soap, does not qualify for the concessional 5% GST rate. Instead, laundry soap is specifically classified under a separate tariff item and attracts 18% GST as per the amended GST rate notification effective from 22.09.2025.
The Authority for Advance Ruling, Tamil Nadu, has ruled that input tax credit (ITC) on GST paid for leasing, renting, or hiring motor vehicles to provide transportation for women employees is available, but only when such transport is mandated by law and provided between 8:00 PM and 6:00 AM. The ITC is available from 28.05.2019 onwards, subject to statutory conditions.
The Authority for Advance Ruling, Karnataka, has ruled that structured emergency care and life support training courses provided by a charitable trust to medical and allied health students do not qualify as ‘charitable activities’ under GST exemption notifications. Such services are classifiable as commercial training and coaching, attracting GST at 18%.
The Tamil Nadu Authority for Advance Ruling has clarified that an online platform facilitating bookings between transporters and customers does not qualify as a Goods Transport Agency under GST. Instead, it is classified as an e-commerce operator, liable to pay GST on commissions earned and required to collect tax at source (TCS) under Section 52 of the CGST Act.
The Karnataka Authority for Advance Ruling has clarified that agreements for construction of villas constitute a taxable supply of services under GST, even if the construction is fully outsourced. The supply is classifiable under Heading 9954(ia) and subject to 3.75% CGST and SGST. The value of supply must be determined by deducting one-third towards land value as per statutory notification.
The Authority for Advance Ruling, Odisha, has ruled that the transfer of developed leasehold land and constructed hotel structure as capital contribution to an LLP constitutes a taxable supply of service under the GST framework. The transaction is not a mere capital restructuring but a structured commercial arrangement, thereby attracting GST liability.
The Appellate Authority for Advance Ruling, Tamil Nadu, has ruled that Input Tax Credit (ITC) of GST paid on acquiring leasehold rights for land used in constructing an Air Separation Plant is blocked under Section 17(5)(d) of the CGST/TNGST Acts, as the facility does not qualify as ‘plant and machinery’ under the statutory definition.
