Judgement

Single consignment note and end-customer liability seal Goods Transport Agency status; services to individuals buying via e-commerce held fully exempt

AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority rules that manpower-only municipal services qualify for exemption, while machinery O&M contracts fall under composite supply rules

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

Authority confirms GST exemption for takeover of Horizen’s water-digitisation business and extends pure-services relief for PHED-linked digital and GIS work orders

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

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

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AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

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