GST Not Payable On Amounts Recovered From Employees For Canteen Meals: Gujarat AAR

The Gujarat Authority for Advance Ruling has ruled that GST is not payable on amounts recovered by Torrent Pharmaceuticals Ltd. from employees towards canteen meals at its Indrad plant, R&D facility and corporate office.The AAR held that the deductions made from employees do not amount to a “supply” under Section 7 of the CGST Act. The Authority observed, “We hold that the deduction made by the applicant from the employees who are availing food in the factory/corporate office would not...

Outdoor Playground Equipment Attracts 5% GST, Gym Equipment 18%: Gujarat AAR

On 29 September, the Gujarat Authority for Advance Ruling (AAR) held that outdoor playground equipment and outdoor gym equipment are classifiable under Heading 9506, with their spare parts generally following the classification of the equipment, while bearings are separately classifiable under Heading 8482. A Bench comprising SGST Member Sushma Vora and CGST Member Vishal Malani passed the ruling on an application by Sundek Sports Pvt. Ltd. It also held that outdoor playground equipment and its...

Loading Ballast Into Railway Wagons Is Separate Service, Attracts 18% GST: Karnataka AAR

The Karnataka Authority for Advance Ruling (AAR) has held that supply of ballast to the Railways and its subsequent loading into railway wagons are separate and independently identifiable supplies. The two activities cannot be treated as a composite supply merely because they arise from the same tender or work order. A Bench comprising Central Member Kalyanam Rajesh Rama Rao and State Member Sivakumar S. Itagi, passed a ruling in an application filed by S.K. Swamy and Company concerning the GST...

GST Payable On Godown Rent Even For Exempt Agricultural Warehousing: Gujarat AAR

On 21 September, the Gujarat Authority for Advance Ruling (AAR) held that rent paid for hiring godowns from unregistered persons is taxable under GST under reverse charge, even when the godowns are used exclusively for providing exempt storage and warehousing services for agricultural produce. A Bench comprising SGST Member Sushma Vora and CGST Member Vishal Malani disposed of the application filed by Gujarat State Warehousing Corporation, holding that the hiring of godowns and the subsequent...

Gujarat AAR Rules Paper Bags Attract 5% GST, Not 18%

The Gujarat Authority for Advance Ruling (AAR) has held that paper bags manufactured from paper or paperboard are liable to GST at 5% under the entry covering paper sacks, paper bags and biodegradable bags, and not under the competing 18% entry applicable to certain goods falling under the same tariff heading. Holding that the concessional entry was introduced to encourage environmentally friendly alternatives to plastic bags, the Authority observed, "The very purpose of the Government in...

Gujarat AAR Rules Compensation Recovered From Transporters For Transit Losses Not Liable To GSR

The Gujarat Authority for Advance Ruling (AAR) has recently ruled that compensation recovered by a business from transporters for injury, loss or damage suffered during the transportation of goods is not liable to Goods and Services Tax (GST). It held that such recoveries compensate the business for the injury, loss or damage suffered and are not consideration for a taxable supply. The ruling was delivered by a two-member bench comprising CGST Member Sushma and SGST Member Vishal Malani on an...

Gujarat AAR Rules Yoga Camps Conducted By Banaskantha-Based Charitable Trust Exempt From GST

The Gujarat Authority for Advance Ruling (AAR) has ruled that yoga camps conducted by Sanskar Foundation qualify as charitable activities and are exempt from GST. It observed that the advancement of religion, spirituality, or yoga falls within the scope of the exemption available to eligible charitable entities. The exemption, however, is subject to the applicant holding a valid registration under Section 12AB of the Income Tax Act. A two-member bench comprising CGST Member Sushma and SGST...

Fresh, Unprocessed Isabgol Seeds Supplied Through APMC Auctions Exempt From GST: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has held that psyllium seeds (Isabgol) procured through Agricultural Produce Market Committee (APMC) auctions and supplied in their natural, raw and unprocessed form are exempt from GST. The ruling applies where no drying, freezing, crushing or other processing is carried out. A coram of CGST Member Vishal Manibhai Nanji and SGST Member Rashmi Vajs ruled in favour of Jigneshkumar Narayandas Patel, proprietor of Akshar Traders.“The psyllium seeds...

Gujarat AAR Rules 'Black Mineral Water' Classifiable As Mineral Water, Taxable At 5% GST

The Gujarat Authority for Advance Ruling (AAR) on 8 May 2026 held that “Black Mineral Water” marketed under the brand “ALVA” by Oxyhydra Beverages Pvt. Ltd. qualifies as mineral water under HSN 22011010 and attracts GST at 5%. A Bench comprising SGST Member Sushma Varma and CGST Member Vishal Malani held: “The applicant's product contains added minerals only and contains no flavouring or sweeteners & therefore the product squarely fits within the scope of HSN 22011010.” Oxyhydra Beverages...

Gujarat AAR Allows ITC On Inputs, Services Used To Set Up CCV Tower For Insulated Cable Manufacturing

The Gujarat Authority for Advance Ruling (AAR) has ruled that Apar Industries Ltd. can avail Input Tax Credit (ITC) on goods and input services used for setting up a Continuous Catenary Vulcanization (CCV) tower at its manufacturing facility. The tower is used in the manufacture of insulated electrical cables. A bench comprising CGST Member Vishal M. Ladani and SGST Member Subham Roy passed the ruling in an application filed by Apar Industries Ltd. “On going through the layout of the CCV tower...

Gujarat AAR Declines To Answer GIFT SEZ Co-Developer's GST Zero-Rating Query On SEZ Supplies

The Gujarat Authority for Advance Ruling has declined to answer whether endorsement by the Specified Officer is mandatory for claiming zero-rated GST treatment on supplies involving Special Economic Zone entities and whether alternative documentary evidence could suffice. It held that the applicant's queries fell outside the scope of advance ruling jurisdiction. A bench of CGST Member Vishal Muni and SGST Member Subham Roy passed the ruling on an application by Waystar Properties LLP, a...

Coursera Licence Supply To OSDA By Sub-Contractor Not Education Service, Liable To 18% GST: Odisha AAR

The Odisha Authority for Advance Ruling has recently ruled that a sub-contractor supplying Coursera user licences to the Odisha Skill Development Authority cannot claim GST exemption as an education service, ruling that its role was limited to enabling access to third-party digital content rather than imparting education. “The applicant does not conduct training and no faculty, curriculum control, or instructional responsibility lies with the applicant. The role of the applicant is limited to...