Judgement

Gujarat AAR rules that e-way bill queries fall outside the scope of Advance Ruling under Section 97(2).

AAR: E-Way Bill Queries Not Admissible Under Section 97(2)

Court Applies Common Parlance Test; Holds Specific Entry for Coffee Prevails Over General Beverage Entry

Bombay HC Rules Nescafé Premix Is “Instant Coffee”; Classifiable Under Entry C-II-3 at 8% Tax

Court rules that the Indian subsidiary providing software and consultancy support to its US parent acts on a principal-to-principal basis, entitled to GST refund.

High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary; Refund Rejection Set Aside

High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary

Articles

Know these two important changes on GST portal starting from December 1, 2025.

GST Breaking: 2 Major GST Portal Changes from December 2025, Taxpayers Should Know About

AAR refused to rule on whether non-voting irredeemable preference shares qualify as export consideration for GST purposes, holding the query outside Section 97(2).

AAR Rules consideration in form of Preference Share for Export Services Does Not Fall Under Section 97(2) Scope

These publications provides an in-depth understanding and practical guidance for reconciling the books of account with the GST Annual Return.

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AAR: E-Way Bill Queries Not Admissible Under Section 97(2)

Bombay HC Rules Nescafé Premix Is “Instant Coffee”; Classifiable Under Entry C-II-3 at 8% Tax

High Court: IT Services to Foreign Parent Are ‘Export of Services’, Not Intermediary

GST Breaking: 2 Major GST Portal Changes from December 2025, Taxpayers Should Know About

AAR Rules consideration in form of Preference Share for Export Services Does Not Fall Under Section 97(2) Scope

ICAI Releases Technical Guide on GST Forms GSTR-9 and 9C for FY 2024-25