Judgement

AAR holds that spent earth arising during edible oil refining is an activated natural mineral product, not clay under Chapter 25

Exhausted Activated Mineral Product Taxable at 18% GST, Holds AAR

AAR held that royalty paid for a mining lease is taxable as licensing services under SAC 9973 at 18% GST under reverse charge and not eligible for the concessional 5% rate.

AAR Rejects Concessional GST Rate on Mining Lease Services; Upholds 18% GST on Mineral Extraction Royalty

Delhi High Court directed the Centre and the GST Council to decide within six months on a representation seeking GST exemption on adult diapers.

Delhi HC Directs Centre to Decide Whether Adult Diapers Should Be GST Exempt within 6 Months

The authority clarified that the GST is applicable only on the amount received from the employees for the canteen service.

No GST on Canteen Services if Amount Not Recovered from Employees: AAR

The High Court held that summons are meant for inquiry and do not imply arrest, while also clarifying that no seven-day prior notice is mandatory.

GST Summons Are for Inquiry, Not Detention: Bombay High Court

Appellate Authority for Advance Ruling holds that importer cannot claim ITC where Bill of Entry reflects third-party GSTIN

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Exhausted Activated Mineral Product Taxable at 18% GST, Holds AAR

AAR Rejects Concessional GST Rate on Mining Lease Services; Upholds 18% GST on Mineral Extraction Royalty

Delhi HC Directs Centre to Decide Whether Adult Diapers Should Be GST Exempt within 6 Months

No GST on Canteen Services if Amount Not Recovered from Employees: AAR

GST Summons Are for Inquiry, Not Detention: Bombay High Court

AAAR Ruling: No ITC on Bill of Entry Issued in the Name of Third-Party Warehouses