GST Appellate Authority for Advance Ruling

M/s. Aditya Birla Global Trading (India) · The Appeal filed by the Appellant against Advance Ruling No.44/ ARA/2025, dated 31.10.2025 is not admissible as per Section 100 (1) of the CGST Act, 2017.

M/s RHI Magnesita India Limited · Whether the Applicant is entitled to avail credit on the services received for undertaking Qualified Placement Institutional from HSBC Securities and Capital Markets (India) Pvt. Limited.

M/s SBF Ispat Private Limited · Q-1. Whether, the applicant is eligible to avail input tax credit of GST paid on inputs/capital goods or input services used in Design, Engineering. Installation of 20.5 MW of the Solar Power Plant as per the

M/s. Frutta Services Private Limited · The ruling pronounced by the AAR in Advance Ruling No.60/ARA/2025 dated 16.12.2025 was upheld and accordingly, the appeal filed by the appellant was dismissed.

M/s Maithani Enterprises, Gurugram, Haryana · What is the applicable GST tax rate in this case, and are the services provided by the applicant considered zero-rated services? b. Do the services provided by the applicant qualify as an export

M/s Nichirin Imperial Autoparts India, Private Limited, Faridabad, Haryana. · a. The HSN Classification of product i.e. "The Break Hose" b. GST Rate applicability for the product i.e. "The Break Hose" used as i. Four Wheeler Brake Hose ii.

M/s. Karthik & Co. · 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.

M/s Easy Flux Polymers Private Limited, Udaipur (Rajasthan) – 313001 · 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 th