Judgement

The AAR Uttarakhand clarifies that purchaser declarations and end-use documents cannot be treated as conclusive proof of exemption



AAR Holds No Advance Ruling Can Prescribe Procedure for GST Exemption on Uncoated Paper Used for Notebooks

Sales Tax Bar Association urges the government to activate GSTR-9 and GSTR-9C for FY 2025-26, citing ITR reconciliation and compliance concerns.

The AAR Tamil Nadu decided GST on Compostable Bags And Classifies Bags Under HSN 3923 2990


The AAR Tamil Nadu holds that cleaning and garbage-management services do not constitute a composite supply of goods and services.


AAR Rules that offset printing job work on kraft paper and duplex paper attracts 18% GST, rejecting the applicant’s claim for the 5% rate.

Gujarat AAR clarifies that Plastic Twine (Sutli) falls under HSN 39269099 and attracts 18% GST, rejecting classification under HSN 5607.