Official index issue
Wrong ISD registration, inter-State works contract invoices and ITC
This AAR entry concerns an application by Soft Lite Impex Pvt. Ltd. (Maharashtra), decided by order GST-ARA-10/2025-26/2026-27/B-80 · 20.05.2026, classified under 97(2). The index brief states the issue as wrong ISD registration, inter-State works contract invoices and ITC. No outcome (allowed, rejected, withdrawn or ruled either way) is stated beyond what appears above — the full holding must be read from the signed order itself.
How to use this ruling
Read the application, jurisdictional facts and the precise questions admitted or rejected under sections 97 and 98.
Distinguish factual findings, submissions, reasoning and the operative answer.
Sections 103 and 104 restrict binding effect to the applicant and the concerned or jurisdictional officer, subject to unchanged law and facts.
Search the AAAR index, rectification, High Court proceedings and subsequent amendments.
For how the AAR and AAAR routes relate, see the GST Advance Ruling vs Appellate Advance Ruling explainer.
Provision-specific implementation
For wrong isd registration, inter-state works contract invoices and itc, prepare a statutory stack covering the relevant Act section, Rule, rate or exemption notification, classification notes, Circulars and transaction evidence. Do not copy the result to a different taxpayer without comparing product specifications, contracts, place of supply, registration structure and tax period.
Practical evidence pack
Preserve the application, statement of facts, contracts, invoices, product literature, technical reports, written submissions, hearing record, signed order, annexures, rectification and appeal documents.
Official source and validation status
Order reference: GST-ARA-10/2025-26/2026-27/B-80 · 20.05.2026; 97(2).
GST Council official AAR index (register-level source, not the signed order): Open official source
Finin2min Q&A
Is this ruling binding across India?
No. Sections 103 and 104 limit statutory binding effect to the applicant and the concerned or jurisdictional officer, subject to the facts and law remaining the same.
Can another taxpayer rely on it?
It may be a research input, but it is not national precedent. Check the applicable jurisdiction, later AAAR/court treatment and the official order.
What must be archived?
Application questions, statement of facts, written submissions, hearing record, full order PDF, annexures and any appellate order.
Finin2min litigation control
Research use
This Advance Ruling Authority record is an issue/citation route. Before relying on a ratio, read the signed/order-hosted primary record and verify the relevant paragraph, operative directions, review/appeal status and later treatment.
Provision bridge
Map the decision to the exact CGST/IGST/UTGST provision, Rule, notification/circular and tax period. Later statutory amendments can limit the continuing value of an older ruling.
Case-use checklist
- Confirm court/authority, case number, decision date and signed order.
- Separate facts, issue, holding, ratio and case-specific directions.
- Pinpoint the relied paragraph and check review, appeal, stay or subsequent contrary authority.
- Re-test the proposition against the law and notification chain applicable to the taxpayer's period.
- Record jurisdiction/binding value; AAR/AAAR rulings require particular care regarding statutory binding scope.
2026 source status
The applicant, jurisdiction, order number/date and official issue/brief on this record were reconciled to the GST Council's official AAR register on 27 July 2026.
Open the official GST Council register