GST, GSTN Advisory Dated 21/02/2026 – Facility for Withdrawal from Rule 14A
CGST Rule 14A (effective Nov 1, 2025) provides a voluntary, simplified, and fast-track GST registration process for small taxpayers with […]
GST, GSTN Advisory
AAR Ruling, GST
GST, AAAR Telangana Ruling Dated 02/01/2026 – Mining Royalty Linked DMF Payments exempted from GST Prospectively
Case of Singareni Collieries Company Limited, AAR Telengana Ruling dated 2nd January 2026. Under the Mines and Minerals (Development and Regulation) Act
AAR Ruling, GST
GST, AAR Gujarat Ruling Dated 19/02/2026 – Paddle Wheel Aerators for Aquaculture classifiable under HSN 8479, attract 18% GST
Case of Sagar Aqua Culture Private Limited, AAR Gujarat Ruling Dated 19th February 2025. AAR ruled that Paddle Wheel Aerators (including parts)
AAR Ruling, GST
GST, AAR Gujarat Ruling Dated 19/02/2026 – GST Liability on Interest Free Mobilisation Advance cannot be deferred until adjustment in Running Bills
Case of PC Snehal Construction Private Limited, AAR Gujarat Ruling Dated 19th February 2025. AAR held that since the mobilisation advance was
AAR Ruling, GST
GST, AAR Gujarat Ruling Dated 19/02/2025 – GST applicability on Ice Cream, Goods vs Restaurant Service & 5% Rate Applicability
Case of Mohammed Sajid Mohammed Sharif Kakuwala, AAR Gujarat Ruling Dated 19th February 2025. AAR held that Ice cream manufactured outside the
AAR Ruling, GST
GST, AAR Gujarat Ruling Dated 19/02/2026 – Digestive Capsules classified as Supari, not Pan Masala, GST at 5%
Case of Kartik Pinakin Bhatt, AAR Gujarat Ruling Dated 19th February 2025. AAR observed that the products fall into two categories, i.e.
AAR Ruling, GST
GST, AAR WB Ruling Dated 13/02/2026 – Shaving Foam not same as Shaving Cream due to Chemical and Commercial Differences
Case of McNROE Consumer Products Private Limited, AAR West Bengal Ruling Dated 13th February 2025. AAR held that “shaving foam” and “shaving cream”
AAR Ruling, GST
GST, AAR WB Ruling Dated 13/02/2026 – Sterile Aprons and Shoe Covers falls under Chapter 39
Case of Hi Care Remedy Private Limited, AAR West Bengal Ruling Dated 13th February 2025. The applicant is involved in the business
AAR Ruling, GST
GST, AAR WB Ruling Dated 13/02/2026 – GST on Tobacco Leaves fixed at 5% as Curing and Grading do not Change Character
Case of Om Jai Balajee Construction Private Limited, AAR West Bengal Ruling Dated 13th February 2025. AAR held that tobacco leaves, even
AAR Ruling, GST
GST, AAR WB Ruling dated 13/02/2026 – GST applicable on Arbitration Awards, which are treated as Price Revision
Case of Karam Chand Thapar & Bros, AAR West Bengal Ruling Dated 13th February 2025. AAR held that GST is not applicable to