माल और सेवा कर परिषद Goods & Se₹vices Tax Council

(i) there was no supply as per Notification No. 14/2017; and 

(ii) there was no consideration for rendering any service, service tax liability is not attracted and consequently reverse charge liability also is not attracted.

The appellant is a manufacturer of various food products. The appellant had filed an Advance Ruling Application vide Reference No.AD3204230040140 seeking the appropriate classification various food items manufactured by them. In the original application before the AAR, the appellant had provided a list of items manufactured by them along with the classification as interpreted by them and requested the appropriate classification of the items.

Classification of biodegradable bags and applicability of concessional GST rate according to Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025. AAAR upheld the ruling of AAR.

Remanded back to the original authority of Advance Ruling to take up the matter afresh and pass a ruling by following the principles of natural justice.

Whether INOX would be entitled to avail and utilize ITC of GST charged by IPL if such transaction is considered to be a supply.

1. Under which HSN Code should men's pyjama sets with above mentioned description to be classified? 

2. What is the applicable GST rate on such men’s pyjama sets which are packed in 2 sets as per our buyers instruction and the cost of such packed pyjama sets costs more than Rs.1000.

The Authority for Advance Ruling will take into consideration all aspects of the matter and all fresh records submitted to it or called for by it and decide the case afresh after affording adequate opportunity of hearing to the appellant.

1. Whether Input Tax Credit (ITC) is eligible on fire Fighting system and public heath equipment for expansion on of factory for manufacturing activity?

 2. What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill "Advance Component" of the contract?

1. Whether Input Tax Credit (ITC) is eligible on electrical Works carried out for expansion of factory for manufacturing activity? 

2. What should be the basis to arrive the timelîne to avail ITC on tax invoice raised by Supplier to bill "Advance Component" of the Contract and Subsequent Adjustment of Advance in the Service Bills showing both Gross and Net amount.

a. What is the appropriate classification of various models of ACER Interactive FI at Panels for the purpose of GST? 

b. What is the applicable rate of GST?