Official index issue
Mandatory canteen-service ITC
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.
Provision-specific implementation
For mandatory canteen-service 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
GST Council official AAR index: 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.