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Classification of Goods and Services ( 21 results )

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Rulings
HC: GST Council cannot determine classification; Allows writ on 'flavoured milk' controversy

Nov 10, 2023
Rulings
AAR: ‘Works Contract Services’ to Bengaluru Water Supply and Sewerage Board taxable at 18%

Feb 28, 2023
Rulings
AAR: ‘Bouquet’ of dry plant parts, foliage, flower buds, grasses etc exempt; Classification basis Chapter 6

Feb 22, 2023
Rulings
AAR: Traditional Indian sweets not ‘confectionary’ in general sense, classifies ‘Anna Malai Mithai’ under residuary entry 2106 90 99

Jul 25, 2022
Rulings
AAAR: Hospitality-services to Apollo Med Skills to implement welfare project not ‘Business Support’

Mar 29, 2022
Rulings
AAR: Supply of e-vouchers taxable as goods at 18%

Aug 09, 2021
Rulings
AAR: Sanitizers used for “care, not cure for COVID”, not classifiable as ‘Medicaments’

Mar 05, 2021
Rulings
AAAR: 'E-Bike' and 'Bicycle' renting 'without operator' taxable at 5% and 12%; overrules AAR

Feb 23, 2021
Rulings
AAR: Chocolate Milk Powder not ‘Whole Milk Powder’; Classifiable under heading 1806

Jan 19, 2021
Rulings
AAR: Warehousing being agricultural support service, includes cold, deep freeze and controlled atmosphere storage

Jan 19, 2021
Rulings
AAR: Hybrid Hydraulic Servo System classifiable as per Note 2 of Section XVI of Customs Tariff Act

Jan 19, 2021
Rulings
HC: Directs Rice Mill to cooperate with Revenue on summons issued over 'PDS' classification

Dec 28, 2020
Rulings
AAR: Refrains from determining classification of Pyrolysis Oil absent details of chemical composition

Dec 24, 2020
Rulings
AAR: Treats every supply under works contract provided to IIT, Bhuwaneswar separately for determining GST

Dec 24, 2020
Rulings
HC: Classification dispute no reason for detention, directs release of goods & vehicle

Dec 24, 2020
Rulings
AAR: Classifies online-gaming as service attracting 18% GST, rules on reverse-charge applicability

Dec 22, 2020
Rulings
AAR: Steel structures fabrication job work along-with painting, mixed supply, taxable at 12%

Dec 08, 2020
Rulings
AAAR: Supply of 'printed trade advertisement material' constitutes a supply of goods, not a service, taxable at 12%, sets aside AAR-order

Oct 20, 2020
Rulings
AAR: ‘Pre-Mix Popcorn’ maize packed with edible oil & salt, taxable at 12%

Jul 09, 2020
Rulings
AAR: Rules on classification of knitted/woven fabrics, etc. manufactured by applicant

Jul 03, 2020

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