Judgement

AAR rejects the application of a garment manufacturer who sought guidance on claiming a full GST refund beyond the Inverted Duty Structure formula, under Section 97 of the CGST Act, 2017.

AAR: GST Refund on Inverted Duty Not Eligible for Advance Ruling

News

SBI Life Insurance Company said the GST authority has confirmed a Rs. 5.95 crore tax demand, and the company plans to challenge the order while stating it will not affect its operations.

SBI Life Insurance Company Receives GST Demand of Rs 5.95 Crore; Says No Impact on Operations

The AAR clarified that the applicant is eligible to claim Input Tax Credit (ITC) towards the refurbishment and repair services, marketing and advertising services, professional and consultancy fees, etc.

ITC Can be Claimed on Ancillary Expenses Incurred for Refurbishing Used Cars: AAR

AAR rules corpus fund collected by RWAs attracts GST at receipt; festival donations remain non-taxable.

GST on Corpus Fund Payable at Receipt; Water Supply Part of Composite Maintenance Service

The AAR clarifies the GST classification and applicable tax rate for dual-use soap products, distinguishing “toilet soap” and “laundry soap” under HSN 3401.

Toilet Soap vs Laundry Soap under GST: AAR Clarifies Classification of Dual-Use Soap under HSN 3401

Authority rules that corpus contributions collected by RWA for capital expenditure constitute supply and GST implications must be examined under the Rs. 7,500 exemption threshold

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AAR: GST Refund on Inverted Duty Not Eligible for Advance Ruling

SBI Life Insurance Company Receives GST Demand of Rs 5.95 Crore; Says No Impact on Operations

ITC Can be Claimed on Ancillary Expenses Incurred for Refurbishing Used Cars: AAR

GST on Corpus Fund Payable at Receipt; Water Supply Part of Composite Maintenance Service

Toilet Soap vs Laundry Soap under GST: AAR Clarifies Classification of Dual-Use Soap under HSN 3401

AAR Clarifies GST Treatment on Corpus Fund Collected by Apartment Owners’ Association