Judgement

The AAAR West Bengal has examined an appeal against an advance ruling concerning GST liability on amounts received pursuant to arbitral awards and a settlement agreement.

AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding 

 The AAAR West Bengal was called upon to determine whether hookah supplied through a hookah apparatus could be treated as restaurant service under paragraph 6(b) of Schedule II to the CGST Act.

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act 

 AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied 

AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting 

AAAR holds electricity injected into grid constitutes exempt supply, restricting related GST credits.

Steel Manufacturer Set Up 20.5 MW Solar Plant for Captive Use; AAAR Denies GST ITC on Inputs and Capital Goods Used in Solar Project

The Haryana Appellate Authority for Advance Ruling (AAAR) has partly allowed the appeal filed by M/s RHI Magnesita India Limited and held that Input Tax Credit on QIP would be available only on payment of borrowings

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AAAR Rules GST Advance Ruling Cannot Be Used to Determine Taxability of Completed Transactions Requiring Fact-Finding

AAAR Rules Hookah Flavours Do Not Qualify as “Food or Any Other Article for Human Consumption” Under Schedule II to CGST Act

AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied

AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting

Steel Manufacturer Set Up 20.5 MW Solar Plant for Captive Use; AAAR Denies GST ITC on Inputs and Capital Goods Used in Solar Project

AAAR Haryana Allows Partial ITC on QIP Expenses And Denies Credit Linked to Investment in Subsidiary