Judgement

Unique plant-based mouth freshener capsules and digestive "aftermints" qualify as food preparations, ruling confirms

AAR Classifies Innovative 'Mukhwas' Capsules and Digestive Candies Under 5% GST

Authority confirms that GST must be paid on advance payments for construction services at the time of receipt, as per Time of Supply rules

Paddle Wheel Aerators for fish and shrimp farming held as general machinery, AAR rejected the 12% agricultural machinery claim

AAR rules that EVA gloves, aprons and drapes are classifiable under Chapter 39 at 18% GST

Price revisions under pre-GST coal contracts held taxable under transition provisions under the CGST Act.

GSTN has enabled a new facility allowing taxpayers to opt out of Rule 14A by filing Form GST REG-32 directly on the portal.