GST Appellate Authority for Advance Ruling — May 2026

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