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3
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AAR – Accommodation in hotels – The Applicant, if arranges for clients only accommodation in hotels, is supplying a service classifiable under SAC 998552. Golden Vacations Tours & Travels [23-9-2019] (AAR-WB) (2020) 64 TLD 51 |
ITAT Agra |
28 Dec 2025 |
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2
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AAR – Access cards – The supply of ‘access cards”, and similar material printed with the contents supplied by the recipient of supply are classifiable under SAC 9989 and taxable under GST. Pattabi Enterprises [17-9-2019] (AAR-Kar) (2020) 64 TLD 12 |
ITAT Agra |
16 Dec 2025 |
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1
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AAR – AAR Rejected as the relevant technical details of the supply for which classification and rate of CGST/SGST is being sought, have not been produced. Prism Fluids LLP [25-7-2019] (AAR-TN) (2020) 64 TLD 45 |
AAR Andhra Pradesh |
17 Dec 2025 |
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