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...

Tuition Classes For School Students Not Eligible For GST Exemption As Educational Institution: Gujarat AAR

The Gujarat Authority for Advance Ruling (AAR) has recently ruled that coaching services provided by Surat-based Friends Classes to students of Standards 5 to 12 are taxable at 18% GST and do not qualify for exemption available to educational institutions. A bench of CGST Member Vishal Malani and SGST Member Sushma Vora held that the applicant did not fall within the definition of an “educational institution” under the GST exemption framework and therefore could not claim exemption from GST...

Electric Bus Rental Services With Operators Attract 18% GST As Electricity Not 'Fuel': Gujarat AAR

The Gujarat Authority for Advance Ruling has held that the rental of electric buses with operators by JBM Ecolife Mobility in Surat will attract 18% GST, ruling that electricity cannot be treated as “fuel” to claim a lower tax rate. The bench of Member (CGST) Vishal Malani and Member (SGST) Sushma Vora passed the ruling.JBM Ecolife Mobility operates 150 air-conditioned electric buses in Surat and is paid a fixed ₹59.29 per kilometre under its contract. It approached the Authority to determine...

Corpus Fund By RWAs Taxable As Advance For Future Services, GST Payable On Receipt: Karnataka AAR

The Karnataka Authority for Advance Ruling (AAR) has held that corpus or sinking funds collected by residential associations constitute consideration for future supply of services and are liable to Goods and Services Tax (GST) at the time of receipt, treating such collections as advances under the GST law. A Bench comprising Members Kalyanam Rajesh Rama Rao and Sivakumar S Itagi, while hearing an application filed by Liberty Square Apartment Owners Association, ruled that GST liability arises...

Concessional GST On Irrigation Rubber Rings Conditional On Hard Rubber Use: Rajasthan AAR

The Rajasthan Authority for Advance Ruling (AAR) has held that rubber rings used in sprinkler or drip irrigation systems will qualify for concessional Goods and Services Tax (GST) only if they are made of hard rubber and used exclusively for irrigation purposes, and not otherwise. The Bench comprising Members Utkarsha and Dr Akhedan Charan was hearing an application filed by Arti Pitaliya, a Jaipur-based manufacturer of rubber components used in irrigation systems. It held: “yes, if rubber...

Biodegradable Carry Bags Eligible For 5% GST Subject To Notification Conditions: Rajasthan AAR

The Rajasthan Authority for Advance Ruling (AAR) in February, held that concessional GST at 5% applies to biodegradable carry bags only if the goods satisfy the condition of being biodegradable under the relevant notification. It also held that it cannot determine whether a product meets scientific standards of biodegradability or compostability. The Authority Bench comprising Utkarsha and Dr. Akhedan Charan disposed of an application filed by Pradeep Verma concerning classification and GST...

Semen Sorting Services Exempt From GST As Support To Animal Husbandry: Gujarat AAR

The Gujarat Bench of the Authority for Advance Ruling (AAR) on 3 March, held that semen sorting services using specialised technology qualify as support services to animal husbandry and are exempt from Goods and Services Tax (GST). The Authority Bench comprising Sushma Dora and Vishal Malani decided on an application filed by Jiva Sciences Private Limited, which undertakes separation of X and Y chromosomes from bovine semen using proprietary technology. It ruled: “'Semen Sorting Services' are...

GST On Iced Tea 5%, Beverages Without Fruit Pulp Or Juice 40%: West Bengal AAR Clarifies

The West Bengal Authority for Advance Ruling (AAR) has ruled that non-alcoholic beverages not containing fruit pulp or fruit juice fall under other non-alcoholic beverages and attract GST at 20% CGST and 20% SGST, while iced tea preparations and tea extracts are classifiable as extracts, essences and concentrates of tea, and preparations based on such extracts, attracting GST at 2.5% CGST and 2.5% SGST. A coram of Joint Commissioner, CGST & CX, Shafeeq S and Senior Joint Commissioner, SGST...

Delhi AAR Refuses Advance Ruling After GST Intelligence Issues Notice On Same Issues

The Delhi Bench of the Authority for Advance Ruling (AAR) has rejected an advance ruling application filed by a transport company after holding that issues raised in the application had become sub judice following the subsequent issuance of a show cause notice by the Directorate General of GST Intelligence. A coram of Bhavan Meena and Asha Chaudhary noted that the applicant did not disclose the issuance of the show cause notice during the advance ruling proceedings after it was issued, which...