Judgement

The applicant's activity related to collecting subscription fees, providing services to members, and organizing seminars will be treated as "business" under Section 2(17)(e) of the CGST Act, 2017.

Indian Medical Association Activities Treated as Business and Supply Under GST: AAR

High Court holds oral directions invalid, stays DRT order restoring possession and directs DRAT to decide appeal quickly.

High Court Slams DRT for ‘Oral Orders’, Grants Relief to Bank of Maharashtra

AAR Tamil Nadu rules that Flipkart’s proposed e-commerce-linked transportation services qualify as GTA and are exempt from GST for supplies to unregistered customers.

AAR Tamil Nadu on Flipkart: E-Commerce Linked Transport Services Qualify as GTA with B2C Exemption

Articles

As the income tax filing season is running for the AY 2026-27, taxpayers must stay aware of urgent deadlines to avoid tax litigation under the Income Tax Act.

Income Tax Filing Season Approaching for AY 2026-27: Know Key Deadlines and Consequences of Non-Compliance

The question asked is not related to supplies made by the applicant, and it did not fall under the scope of Section 97(2) of the CGST/TNGST Acts, 2017.

Consultants Cannot Seek Advance Ruling on Behalf of Their Manufacturer: Tamil Nadu AAR

The AAR held that Battery Energy Storage System (BESS) services are not treated as a supply of electricity, are ineligible for GST exemption, and are taxable at 18% as support services.

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Indian Medical Association Activities Treated as Business and Supply Under GST: AAR

High Court Slams DRT for ‘Oral Orders’, Grants Relief to Bank of Maharashtra

AAR Tamil Nadu on Flipkart: E-Commerce Linked Transport Services Qualify as GTA with B2C Exemption

Income Tax Filing Season Approaching for AY 2026-27: Know Key Deadlines and Consequences of Non-Compliance

Consultants Cannot Seek Advance Ruling on Behalf of Their Manufacturer: Tamil Nadu AAR

GST on Battery Energy Storage Systems (BESS): AAR Rules 18% Tax, No Electricity Exemption