![GST Applicable on Wages Paid to Outsourced Staff Treated as ‘On Duty’ During COVID-19 Lockdown: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2118047-gst-applicable-on-wages-paid-to-outsourced-staff-treated-as-on-duty-during-covid-19-lockdown-aar-taxscan.webp "GST Applicable on Wages Paid to Outsourced Staff Treated as ‘On Duty’ During COVID-19 Lockdown: AAR [Read Order]")
GST Applicable on Wages Paid to Outsourced Staff Treated as ‘On Duty’ During COVID-19 Lockdown: AAR [Read Order]
In a recent order, the Kerala Authority for Advance Ruling (AAR) has said that GST must be paid on wages and interim payments given to outsourced...
![No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116932-gst-charitable-institution-planting-maintaining-trees-contractual-payment-aar-taxscan.webp "No GST on Charitable Institution Planting & Maintaining Trees for Contractual Payment of ₹113 Crore: AAR [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115984-high-court-part-xxxvi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]")
![ICAI Releases Handbook on Advance Ruling under GST 2025 [DOWNLOAD HANDBOOK]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111883-icai-releases-handbook-advance-ruling-under-gst-2025-taxscan.webp "ICAI Releases Handbook on Advance Ruling under GST 2025 [DOWNLOAD HANDBOOK]")
![No GST on Balance Freight Amount Deposited by Shippers to Carriers’ Escrow Accounts: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111320-no-gst-balance-freight-amount-deposited-shippers-carriers-escrow-accounts-aar-taxscan.webp "No GST on Balance Freight Amount Deposited by Shippers to Carriers’ Escrow Accounts: AAR [Read Order]")
28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order]
In recent, the Gujarat Authority for Advance Ruling (AAR) held that “sada tambaku pre-mixed with lime” amounts to “chewing tobacco” and not “unmanufactured tobacco.” The decision settles the...
![28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/500x300_2084643-gst-plus-compensation-chewing-tobacco-aar-gst-tax-taxscan.webp "28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order]")
Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has dismissed an application seeking a classification and GST ( Goods and Services Tax ) rate ruling on commodities such as DM Water, Distil Water,...
![Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082956-grounds-incomplete-and-vague-aar-advance-ruling-request-taxscan.webp "Grounds Incomplete and Vague: AAR Dismisses Advance Ruling Request on DM Water, Distil Water & Conductive Water [Read Order]")
GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as 'Sale of Land' [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that a composite sale deed executed by a landowner for undivided share of land (UDS) and the area constructed under Joint Development...
![GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074018-gst-aar-taxscan.webp "GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]")
Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR) has clarified that the cumulative income tax paid by a partnership firm and its partners is not eligible for exemption under Rule 86B of the Central...
![Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/05/500x300_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]")
Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]
The Maharashtra Authority for Advance Ruling (AAR) held that the questions raised do not qualify under Section 97(2) of the Central Goods and Services Tax (CGST) Act, 2017, and involve taxability of...
![Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072414-advance-ruling-thane-municipal-transport-aar-taxscan.webp "Advance Ruling Sought on Taxability of Supplier’s Transactions and Local Authority Status for Thane Municipal Transport Undertaking Not Admissible u/s 97: AAR [Read Order]")
Classification of Fabrics partially Coated with Plastics and bearing Designs: Supreme Court Dismisses SLP due to 225 days Delay [Read Judgement]
The Supreme Court dismissed the Special Leave Petition (SLP) against the High Court ruling on the classification of fabrics partially coated with plastics and bearing designs due to an unexplained...
![Classification of Fabrics partially Coated with Plastics and bearing Designs: Supreme Court Dismisses SLP due to 225 days Delay [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/05/500x300_2073202-classification-of-fabrics-fabrics-fabrics-partially-coated-taxscan.webp "Classification of Fabrics partially Coated with Plastics and bearing Designs: Supreme Court Dismisses SLP due to 225 days Delay [Read Judgement]")