GST Appellate Authority for Advance Ruling — September 2025

M/S HIC-ABF Special Foods (P) Ltd, · 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

M/s. Kanishk Steel Industries Limited · 1.Whether the applicant is eligible to take input tax credits on inputs/capital goods or input services of the items used in Design, Engineering, installation of 10.2 MW of the solar power plants as p

M/s. Manappuram Finance Ltd, · (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