Gujarat Authority for Advance Ruling Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers & Chemical’s shares

Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.

Advance Rulings Case Briefs

Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles

The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST

Advance Rulings Case Briefs

Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

Advance Rulings Case Briefs

What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of

Advance Rulings Case Briefs

Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges

Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

Advance Rulings Case Briefs

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,