Judgments and orders, newest first.
Authority for Advance Ruling, Himachal Pradesh · Order No. 30201-30203
November 15, 2019
Protein Powder with Vitamins and Minerals classifiable under HSN 3004
Appellate Authority for Advance Ruling, Tamil Nadu · Order-in-Appeal No. AAAR/08/2019 (AR)
November 13, 2019
Where payments are netted off against receivables, the recipient will be eligible for full ITC as per proviso to Rule 37(1)
Appellate Authority for Advance Ruling, Tamil Nadu · Order No. AAAR/09/2019
November 13, 2019
When the supply is to the distinct person and the recipient is eligible for full ITC, the second proviso to Rule 28 independently provides the value. AAR ruling set aside.
Appellate Authority for Advance Ruling, Maharashtra · MAH/AAAR/SS-RJ/16/2019-20
November 11, 2019
Execution of Additional Air-conditioning work for a new building constitutes a composite supply and NOT a works contract. The principal supply is the supply of air-conditioners. AAR ruling upheld.
