The Gujarat Appellate Authority for Advance Ruling (GST AAAR) addressed whether specially designed transformers supplied ...

AAAR concluded that mobilization advances are taxable upon receipt since they directly relate to the supply of services under ...

For the hiring of SPVs, the AAAR noted that the services were not used for making outward taxable supplies of the same ...

The Gujarat Appellate Authority for Advance Ruling (AAAR) upheld the rejection of Input Tax Credit (ITC) claims made by ...

Ultimately, the AAAR rejected the appeal, affirming the GAAR’s earlier ruling that Aorom Herbotech’s herbal cigarettes were ...

5.8.17 Considering the subject product contains Sodium Stearoyl Lactylate and has a waxy appearance it shall be classified ...

Based on the Harmonized System of Nomenclature (HSN) and General Rules of Interpretation (GRI), CAAR ruled that Grindsted PGE ...

The ruling emphasized that these textile rolls, due to their design and functional characteristics, are akin to labels and meet the criteria outlined in the HSN explanatory notes. Furthermore, the ...

CAAR clarified that glucometers fall under Chapter 90 of the Customs Tariff Act, intended for medical use, and do not qualify for classification under Tariff Item 9027 89 90. The effective rate of ...

It emphasized that GRINDSTED PGMS 86 meets the criteria of being a chemically produced organic product with waxy ...

Applying GRI Rules 1 and 6, CAAR concluded that Grindsted PS 101-M falls under the heading for vegetable fats and oils (CTH ...

Government of India, through Notification No. 02/2025-Central Tax dated January 10, 2025, has extended the deadline for ...