An Advance Ruling under GST cannot be sought in respect of queries relating to the supply of goods or services by other manufacturers, even if they operate in the same line of business – In re: Varalakshmi Starch Industries Pvt. Ltd. – Tamil Nadu AAR (GST) January 22, 2026
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) January 16, 2026
Whether the supply of a complete set of components of an electric three-wheeler vehicle (e-rickshaw) in a Completely Knocked Down (CKD) form, necessary and sufficient for the assembly of the finished vehicle, should be classified as the finished vehicle itself or as a set of parts? – In re: Navya Electric Vehicle Pvt. Ltd. – West Bengal AAR (GST) January 16, 2026
Spent Bleaching Earth / Spent Earth generated during rice bran oil refining is classifiable under HSN 3802 90 19 – Activated natural mineral products – Other and applicable rate of GST is 18% – In re: Sri Venkatarama Gaia Pvt. Ltd. – Andhra Pradesh AAR (GST) January 12, 2026
HSN Code for Paddle Wheel Aerator is 8479 8999 | GST Rate 18% on supply of the Paddle Wheel Aerator | HSN Code is 8479 9090 for Float Assembly, Paddle Wheel Impellers, Frame and Rods, Power train, and Protective Dome Cover, which are designed and used exclusively as parts of the Paddle Wheel Aerator – In re: Bindhu Industries – Andhra Pradesh AAR (GST) January 5, 2026
