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Classification ( 491 results )

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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
Rulings
AAAR: ‘Brake Hose’ used in two/four-wheeler breaking systems, classifiable under 4009, attracts 18% GST

Jun 03, 2026
Rulings
HC: Exemption on healthcare services available even when rendered through another hospital; Rejects 'support services' classification

Jun 02, 2026
Rulings
AAR: Psyllium seeds procured via APMC auctions directly from farmers qualify as exempt ‘fresh’ Isabgol

Jun 01, 2026
Rulings
AAR: Rose Water “Pooja Panneer” not Pooja Samagri; Rejects exemption, Rules 18% GST-levy

May 29, 2026
Rulings
AAAR: Compostable plastic bags taxable at 5%, conditional on biodegradability; Upholds AAR ruling

May 29, 2026
Rulings
AAAR: Ready-to-eat packaged Chicken/Mutton curry not classifiable as 'prepared or preserved meat' under CH 16

May 29, 2026
Rulings
AAR: PP packing boxes classifiable under HSN 39231090, attract 18% levy

May 26, 2026
Rulings
AAR: Laundry soaps not commonly interchangeable with toilet soaps; Attract 18% levy

May 26, 2026
Rulings
HC: Polypropylene leno bags classifiable as plastic, not textile sacks; Upholds Single-Judge ruling

May 20, 2026
Rulings
AAR: ITC admissible on CCV tower as structural support to insulated electrical cable-manufacturing plant

May 14, 2026
Rulings
AAR: AAC Bricks/Blocks not ‘ceramic’ in nature; Classifiable under HSN 6810, instead of 6904

May 14, 2026
Rulings
AAR: Polycab eligible for ITC on concrete tower supporting VCV-lines at factory for EHV-cables

May 14, 2026
Rulings
AAR: Distribution of Coursera’s digital content to Odisha-Skill-Development-Authority not classifiable as ‘education service’; Denies exemption

May 12, 2026

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