Judgement

The AAR ruled that ready-made bakery products sold without preparation qualify as a supply of goods under GST, while outlet-level preparation of items like pizzas constitutes restaurant service.

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

All Employees' State Insurance Corporation orders must now be signed by the Director General or authorised officers under the Code on Social Security, 2020.

Centre Mandates Director General Approval for ESIC Orders Under Social Security Code, 2020

Oxyhydra Beverages Pvt. Ltd. approached the Gujarat AAR seeking clarification on GST classification of its “ALVA” Black Mineral Water product. The AAR ruled that the product falls under HSN 22011010 as mineral water and is taxable at 5% GST since it contains added minerals but no sugar, flavour or sweetening agents.

Gujarat AAR Rules Black Mineral Water “ALVA” Taxable at 5% GST

Notifications

Government Order Authorising Officers to Exercise Powers under Section 122 of the Social Security Code, 2020.

Ministry Appoints Inspector-cum-Facilitators under Section 122 of the Code on Social Security, 2020

The ITAT held that income from self-grown and processed coffee is partly taxable under Rule 7B, while income from coffee purchased from external growers cannot be treated as agricultural income.

Only Self-Grown Coffee Qualifies for Agricultural Income Benefit, Rules ITAT Bangalore

Articles

The Unique Identification Authority of India clarifies Aadhaar service charges, detailing what’s free, applicable fees, special offers, and how to report overcharging.

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AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

Centre Mandates Director General Approval for ESIC Orders Under Social Security Code, 2020

Gujarat AAR Rules Black Mineral Water “ALVA” Taxable at 5% GST

Ministry Appoints Inspector-cum-Facilitators under Section 122 of the Code on Social Security, 2020

Only Self-Grown Coffee Qualifies for Agricultural Income Benefit, Rules ITAT Bangalore

UIDAI Clarifies Aadhaar Charges: What’s Free and What’s Not