![Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082895-groundnuts-taxscan.webp "Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]")
Groundnuts Heated for Storage/Transport Cannot Be Classified under ‘Groundnuts, Not Roasted or Cooked’: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR) has held that groundnuts with shell subjected to heating for reducing moisture content so as to make...
![Subcontractor’s Labor Services in PMAY Project is Not Pure Labor Contract: AAR Rules No GST Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/250x150_2073595-aar-taxscan.webp "Subcontractor’s Labor Services in PMAY Project is Not Pure Labor Contract: AAR Rules No GST Exemption [Read Order]")
![18% GST on Sub-contracted Construction Services for PMAY: AAR Classifies Service Under HSN 9954 [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/250x150_2073597-aar-pmay-taxscan.webp "18% GST on Sub-contracted Construction Services for PMAY: AAR Classifies Service Under HSN 9954 [Read Order]")
![Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/05/250x150_2073176-income-tax-firm-partners-rule-86b-aar-taxscan.webp "Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]")
AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]
In a ruling in case of Hindustan Zinc, the Rajasthan Authority of Advance Ruling ( AAR ) has held that Input Tax Credit ( ITC ) not applicable on on goods/services received for increasing tailing-dam...
![AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Hindustan-Zinc-AAR-case.jpg "AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]")
![Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]](https://www.taxscan.in/wp-content/uploads/2024/12/Latest-gst-news-Annual-GST-Digest-2024-Key-AAR-rulings-2024-Key-AAAR-rulings-2024-taxscan.jpg "Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]")
![GST on Corporate Guarantee Payable only Once Under Reverse Charge Mechanism: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-AAR-Authority-for-Advance-Ruling-GST-on-RCM-TAXSCAN.jpg "GST on Corporate Guarantee Payable only Once Under Reverse Charge Mechanism: AAR [Read Order]")
![18 % GST Attracts on Milk food for babies and Milk for babies”: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Rajasthan-AAR-GST-Attracts-on-Milk-food-for-babies-Milk-food-for-babies-Milk-for-babies-GST-Attracts-on-Milk-for-babies-Tax-news-Taxscan.jpg "18 % GST Attracts on Milk food for babies and Milk for babies”: AAR [Read Order]")
Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]
The Rajasthan Authority for Advance Ruling ( AAR ) has held that used metal scarps are not second-hand good and have no benefit under the margin scheme in terms of Rule 32(5) of Central Goods and...
![Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Rajasthan-Authority-for-Advance-Ruling-Authority-for-Advance-Ruling-Rule-325-of-Central-Goods-and-Service-Tax-taxscan.jpg "Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]")
GST ITC Claims by GTA for Transport Vehicles Purchased before April allowable under RCM: AAR [Read Order]
The Rajasthan Authority for Advance Ruling ( AAR ) has issued a significant ruling on the applicability of Input Tax Credit ( ITC ) claims for Goods Transport Agencies ( GTAs ) on transport vehicles...
![GST ITC Claims by GTA for Transport Vehicles Purchased before April allowable under RCM: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/GST-GST-ITC-Claim-Input-Tax-Credit-Goods-Transport-Agency-taxscan.jpg "GST ITC Claims by GTA for Transport Vehicles Purchased before April allowable under RCM: AAR [Read Order]")