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Classification ( 425 results )

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Rulings
AAR: Antisera-based diagnostic kits attract 5% levy; Follows Span Diagnostics judgment

Aug 29, 2025
Rulings
AAR: Rooter Trainer Cups classifiable as plastic article under CTH 39269099, attracts 18%

Jul 04, 2025
News
Gujarat HC admits writ on ‘Fryums’ classification; Grants interim-relief

Dec 18, 2024
Experts' Corner
Cross-Empowerment: Striking Balance Amidst Multiple Authorities

May 22, 2024
Experts' Corner
Ripples of SC Verdict in Westinghouse Saxby Farmer – An Analysis

Apr 17, 2024
Rulings
AAR: Chikkies, containing cocoa taxable at 18%, however, with Dry Fruits, Crushed Peanut, attracts 5%

Jul 22, 2023
Rulings
AAR: BIS-certified Geotextile for soil-reinforcement and industrial use specifically covered under heading 59119032

Jul 04, 2023
Rulings
AAAR: Cannot vivisect selling of advertisement space for classification and taxation, modifies AAR

Jun 30, 2023
Rulings
AAAR: Denies concessional rate on works-contract service supplied to Bangalore Water Supply & Sewerage Board; Upholds AAR’s view

Feb 24, 2023
Rulings
AAAR: Clarifies GST rate applicability on setting-up Naval Communication Network as sub-contractor for Indian Navy on BSNL’s behalf

Feb 20, 2023
Rulings
AAR: Pre-packaged unbranded foods like Chips, Sev, Gathiya, Chevda taxable at 12%

Feb 08, 2023
Rulings
AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable

Jan 13, 2023
Rulings
AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable

Jan 13, 2023
Rulings
AAR: Railway tracks conversion having permanent characteristic a ‘composite supply’ with 18% GST

Jan 06, 2023
Rulings
AAR: Ruling only on ‘proper documents’ not simple facts, assumptions; Rejects Real-estate developer's application

Jan 05, 2023
Rulings
AAR: Distinguishes between in-house prepared food vs readily available/sold OTC for ‘restaurant service’ classification

Jan 03, 2023
Rulings
AAAR: Upholds AAR's declaration of advance-ruling as ‘void-ab-initio’ for suppression of 'investigation-proceeding'; Dismisses appeal

Nov 08, 2022
Rulings
AAR: E-commerce operator MYn not liable to collect/discharge GST u/s 9(5) for independent supply of cab-service

Nov 07, 2022
Rulings
AAAR: Cannot entertain Professor’s appeal beyond condonable period; SC-order on ‘Extension of Limitation’ inapplicable

Sep 14, 2022
Rulings
AAR: Milling of wheat with fortification valued under 25% constitutes ‘composite supply’, exempt

Sep 12, 2022

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