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Case Summary: M/s Indian Institute of Corporate Affairs v. Delhi Appellate Authority for Advance Ruling & Ors., Delhi High Court, W.P.(C) 14843/2022, decided on 13 April 2023 (Sector: Advance Ruling – Limitation for Appeal; Relevant Provision: Section 100 of CGST Act, 2017) Facts (Paras 1, 4–6) The petitioner, M/s Indian Institute of Corporate Affairs, challenged the Appellate Authority’s order…

Search Orders – Advance Ruling (Authority & Appellate Authority) Edition: September 2025Disclaimer: This manual is prepared for educational and compliance facilitation purposes. It does not substitute the provisions of law, notifications, or circulars issued by the Government. Readers are advised to refer to the original statutory provisions wherever required. ✍️ Preface Advance Ruling…

Sewage Treatment Plant is not liable for GST payment: Maharashtra AAAR

Brief facts of the case Rashtriya Chemicals and Fertilizers Limited (hereinafter referred to as the “Appellant”) is engaged in the business of manufacture and sale of fertilizers and industi‘ia1 chemicals. The Appellant have its head office in Mumbai and have two manufacturing plants located in Maharashtra and have warehouses/ distribution networks across various states in India. The Appellant…

उपहार वाउचर: अंतर्निहित वस्तुओं और सेवाओं पर देना होगा जीएसटी

बिजनेस डेस्क, अमर उजाला, नई दिल्ली Published by: Kuldeep Singh Updated Sun, 04 Apr 2021 11:42 PM IST ख़बर सुनें ख़बर सुनें उपहार कार्ड या वाउचर पर कराधान को लेकर भ्रम को दूर करते हुए अग्रिम निर्णय अपीलीय प्राधिकरण (एएएआर) की तमिलनाडु शाखा ने फैसला दिया है कि पहले से भुगतान की गई ऐसे पेशकश को भुनाते समय संबंधित वस्तु या सेवा के अनुसार जीएसटी लागू होगा। कल्याण ज्वेलर्स इंडिया लिमिटेड ने तमिलनाडु…

GST to be levied on underlying goods/services in gift vouchers, rules AAAR

Image Source : PTI GST to be levied on underlying goods/services in gift vouchers, rules AAAR Clearing the air over taxability of gift cards or vouchers, the Tamil Nadu bench of the AAAR has ruled that GST would be levied on the underlying goods/ services at the time of redemption such pre-paid instruments. Kalyan Jewellers India Ltd has approached the Appellate Authority for Advance Ruling…