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Appellate Advance Rulings

GST AAAR Register

Recent official appellate-order records with AAR comparison, outcome and High Court-status controls.

index,followReviewed 19 July 2026CA Nikhil Gupta and Kajri Singh

RHI Magnesita India Ltd.

Haryana · ITC on qualified institutional placement services

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SBF Ispat Pvt. Ltd.

Rajasthan · ITC on captive solar power plant and plant-and-machinery test

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Frutta Services Pvt. Ltd.

Tamil Nadu · AAR ruling upheld; appeal dismissed

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Nichirin Imperial Autoparts India Pvt. Ltd.

Haryana · Brake hose classification and GST rate

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Indian Oil-Adani Gas Pvt. Ltd.

Goa · Impugned AAR upheld; appeal dismissed

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Vaibhavi Dredging

Goa · Drinking-water tanker supply exemption

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Maithani Enterprises

Haryana · Export of services, zero rating and ITC refund

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Manappuram Finance Ltd.

Kerala · No supply, no consideration and reverse-charge consequence

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HIC-ABF Special Foods (P) Ltd.

Kerala · Classification of manufactured food products

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Easy Flux Polymers Pvt. Ltd.

Rajasthan · Biodegradable bags classification; AAR upheld

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Karthik & Co.

Tamil Nadu · Remand to AAR for fresh decision and natural justice

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Inox Air Products Pvt. Ltd.

Tamil Nadu · ITC if the underlying transaction is a supply

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Link Up Textiles Pvt. Ltd.

Tamil Nadu · Men’s pyjama-set classification and rate

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Vegan Wood Pvt. Ltd.

Gujarat · Remand to AAR with fresh records and hearing

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Shibaura Machine India Pvt. Ltd. - fire/public health

Tamil Nadu · ITC on fire-fighting and public-health equipment; timing of advance invoices

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Shibaura Machine India Pvt. Ltd. - electrical works

Tamil Nadu · ITC on electrical works and timing of advance invoices

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Acer India Pvt. Ltd.

Tamil Nadu · Interactive flat-panel classification and rate

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Essel Mining & Industries Ltd.

Odisha · Handover of building/civil structure and Schedule III

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