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Classification ( 506 results )

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Rulings
AAR: Nil GST on uncoated paper conditional on actual use by manufacturer for specified notebooks

Sep 08, 2026
Rulings
AAR: Nil GST on uncoated paper for exercise books depends on end-use and manufacturer

Sep 08, 2026
Rulings
AAR: Raw Psyllium Seeds (Isabgol) procured through APMC not “Fresh”; Attract 5% GST

Aug 21, 2026
Rulings
AAR: 5% GST on brass/wood handicraft job work subject to registration and ‘handicraft’ conditions; Otherwise 18%

Aug 21, 2026
Rulings
AAR: Plastic twine cannot be classified with textile twine; Classifies under CTH 3926, attracts 18% GST

Aug 18, 2026
Rulings
AAR: Compostable bags classifiable under Chapter-39 as plastics & articles; 5% concessional rate not applicable

Aug 17, 2026
Rulings
AAR: Offset printing job work with ancillary processes constitutes composite supply; Attracts 18% GST

Aug 12, 2026
Rulings
AAR: Papad Khar used in manufacturing Papad, classifiable as Sodium Sequicarbonate, not Common Salt; Attracts 18% GST

Aug 12, 2026
Rulings
AAR: Cow dung collection and transportation for Kota Development Authority constitutes mixed supply, attracts 18% GST

Aug 11, 2026
Rulings
AAR: Ballast loading into Railway wagons classifiable under SAC 996719 as cargo handling service; liable to 18% GST

Aug 11, 2026
Rulings
AAR: Ophthalmic Binocular Surgical Microscope classifiable under CTH 9018; Attracts 5% GST

Aug 11, 2026
Rulings
AAR: Laundry soap in bar/cake form classifiable under sub-heading 34011942; Attracts 18% GST

Aug 11, 2026
Rulings
AAR: Mere carving does not make stone building products ornamental; 5% GST confined to standalone decorative articles

Aug 10, 2026
Rulings
AAAR: Hookah flavours served in restaurants not 'restaurant service' merely because supplied alongside food; Upholds AAR-ruling

Jul 15, 2026
Rulings
AAAR: Sun-cured tobacco leaves retain character as tobacco leaves despite grading, bundling or butting; Upholds AAR

Jul 08, 2026
Rulings
HC: Tobacco not manufactured; Classifies as unmanufactured under CETH 24012090

Jun 23, 2026
Rulings
AAAR: GST paid on solar power plant setup not eligible for ITC; Electricity generated attracts ‘Nil’ rate

Jun 17, 2026
News
Karnataka HC to examine 28% GST on carbonated fruit-drinks during Apr-Sep 2021; Grants interim-relief

Jun 16, 2026
Rulings
AAAR: Upholds 18% GST on services to foreign consultant as intermediary supply

Jun 04, 2026
Rulings
HC: Tax-liability on NHAI annuity involves factual determination, not pure question-of-law; Declines interference against Rs 112-crores demand

Jun 03, 2026

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