May 2025 - Page 32 of 36 - Bhatia Bhola & Associates LLP

AAR Gujarat Ruling Dated 25/03/2025

AAR, No ITC on share buyback expenses, reversal required on common inputs: Case of Gujarat Narmada Valley Fertilizers & Chemicals Limited, […]

AAR, No GST exemption on dredging services to Gujarat Maritime Board: Case of Kishore Projects Private Limited, AAR Gujarat Ruling Dated

Advisory on reporting values in Table 3.2 of GSTR-3B: Table 3.2 of Form GSTR-3B captures the inter-state supplies made to unregistered

Advisory on Table-12 of GSTR-1 or GSTR-1A: GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A

AAR, Housekeeping & Support Services to Govt. hospitals exempt under GST: Case of Quality Property Management Services Private Limited, AAR Tamil

AAR, Onion Market Fee is exempt for Municipality: Case of Tiruppur City Municipal Corporation, AAR Tamil Nadu Dated 27th March 2025. AAR ruled

AAR, Hitachi’s High Voltage Direct Current (HVDC) Services are Works Contract liable to 18% GST:Case of Hitachi Energy India Limited,

AAR, Tapioca Flour taxable at 5% GST: Case of VS Trading Company, AAR Tamil Nadu Dated 18th March 2025. The application for rectification

AAR, Maida Pappad (Uncooked Snack Pellets) taxable at 5% GST: Case of VK Samy Biscuits & Confectioneries, AAR Tamil Nadu Ruling

Advisory on Case Sensitivity in IRN Generation: This is to inform that, effective 1st June 2025, the IRP (Invoice Reporting Portal)