Judgement

Authority rejects non-profit exemption theory and holds that MGMI’s sponsorship receipts trigger forward-charge GST after the 2025 amendment

AAR Rules Section 8 Company Is a “Body Corporate”: Sponsorship Services Now Taxable Under Forward Charge

Authority clarifies HSN codes and GST rates for classical homoeopathic preparations, both single-ingredient and mixed-ingredient medicaments fall under Schedule I at 5%.

AAR Classifies Homoeopathic Medicaments: Single-Constituent and Multi-Constituent Formulations Both Taxed at 5% GST

Articles

This latest edition includes the recent amendments, notifications, and judicial pronouncements.

ICAI's Second Edition of Handbook on Blocked Credit under GST

Authority holds that GIS mapping, surveys and orientation programmes etc. for Jal Jeevan Mission qualify as exempt pure services.

AAR Grants GST Exemption to PHED Digital Water-Supply Projects: All Services Classified as Pure Services

Authority rules that manpower supplied to State-run hospitals directly supports constitutional health functions, qualifying for NIL GST under Entry 3 of Notification 12/2017.

WB AAR Declares Security & Scavenging Services for Govt Hospitals as Pure Services, Fully GST-Exempt

Authority holds that geo-tagged household-survey services for Jal Jeevan Mission qualify as pure services to State Government, attracting NIL GST

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

AAR Rules Section 8 Company Is a “Body Corporate”: Sponsorship Services Now Taxable Under Forward Charge

AAR Classifies Homoeopathic Medicaments: Single-Constituent and Multi-Constituent Formulations Both Taxed at 5% GST

ICAI's Second Edition of Handbook on Blocked Credit under GST

AAR Grants GST Exemption to PHED Digital Water-Supply Projects: All Services Classified as Pure Services

WB AAR Declares Security & Scavenging Services for Govt Hospitals as Pure Services, Fully GST-Exempt

AAR: Data-Collection Work for Tap-Connection Mapping Treated as Pure Services; GST Fully Exempt