Case Laws AAAR/ AAR

Whether the product Dry Citrate Powder is correctly classifiable under HSN code 90189031 as a medical device with GST rate 12%? | Whether the product Bicarbonate bag is correctly classified under HSN code 28363000 as a GST rate 18%? – In Re: Soxa Formulations and Research Pvt. Ltd. – Gujarat AAR (GST)

February 28, 2026

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Whether the product Dry Citrate Powder is correctly classifiable under HSN code 90189031 as a medical device with GST rate 12%? | Whether the product Bicarbonate bag is correctly classified under HSN code 28363000 as a GST rate 18%? – In Re: Soxa Formulations and Research Pvt. Ltd. – Gujarat AAR (GST) Read Post »

Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST? – In Re: Vegan Wood Pvt. Ltd. – AAAR Gujarat

February 28, 2026

Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder], calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST? – In Re: Vegan Wood Pvt. Ltd. – AAAR Gujarat Read Post »

Whether the supply of ice cream, manufactured at the samе premises or manufacturing unit and sold through its various outlets (over the counter/B2C), qualifies as ‘restaurant services’, taxable at 5% GST without eligibility of Input Tax Credit (ITC)? | Whether the tax treatment would differ in cases where such ice cream is supplied in the course of business-to business (B2B) transactions? – In re: Mohammed Sajid Mohammed Sharif Kakuwala – Gujarat AAR (GST)

February 27, 2026

Whether the supply of ice cream, manufactured at the samе premises or manufacturing unit and sold through its various outlets (over the counter/B2C), qualifies as ‘restaurant services’, taxable at 5% GST without eligibility of Input Tax Credit (ITC)? | Whether the tax treatment would differ in cases where such ice cream is supplied in the course of business-to business (B2B) transactions? – In re: Mohammed Sajid Mohammed Sharif Kakuwala – Gujarat AAR (GST) Read Post »

GST is liable to be paid on the advance payment received and the liability to pay tax shall arise on the date of receipt of payment of advance – In re: P C Snehal Construction Pvt. Ltd. – Gujarat AAR (GST)

February 27, 2026

GST is liable to be paid on the advance payment received and the liability to pay tax shall arise on the date of receipt of payment of advance – In re: P C Snehal Construction Pvt. Ltd. – Gujarat AAR (GST) Read Post »

Paan Kapsul – Silver Coated, Paan Kapsul – Regular and Paan Kapsul – Rose would merit classification under HSN 2106 90 30 and ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GoGas Candy would merit classification under HSN 2106 90 99 – In re: Kartik Pinakin Bhatt (Trade Name: Ace Multitechs) – Gujarat AAR (GST)

February 26, 2026

Paan Kapsul – Silver Coated, Paan Kapsul – Regular and Paan Kapsul – Rose would merit classification under HSN 2106 90 30 and ChatPata Twins, Tangy Twins, Ginger Shots, Amla Shots, and GoGas Candy would merit classification under HSN 2106 90 99 – In re: Kartik Pinakin Bhatt (Trade Name: Ace Multitechs) – Gujarat AAR (GST) Read Post »

Paddle Wheel Aerators (including its parts) which are manufactured and/or sold and used exclusively in aquaculture operations are classifiable under HSN 8479 – In re: Sagar Aqua Culture Pvt. Ltd. – Gujarat AAR (GST)

February 26, 2026

Paddle Wheel Aerators (including its parts) which are manufactured and/or sold and used exclusively in aquaculture operations are classifiable under HSN 8479 – In re: Sagar Aqua Culture Pvt. Ltd. – Gujarat AAR (GST) 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)

February 24, 2026

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)

February 23, 2026

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)

February 20, 2026

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)

February 19, 2026

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 »