States GST & VAT - QUESTION : Applicant is engaged in the business of construction and operation of a hotel building including civil construction, interior works, furnishing, fixtures, fittings and decorative installations with the sole intention of operating a hotel business. For the purpose of construction of the hotel building, it had procured various taxable inward supplies including works contract services, interior fit-out services, furnishing items, fixtures and fittings, on which GST had been duly charged by the suppliers and paid by the Applicant. It sought advance ruling on the following questions : 1. Whether Input Tax Credit under section 16 of the CGST Act, 2017 is admissible on GST paid on works contract services and other inward supplies used for construction of a hotel building, where such building is functionally indispensable and constitutes the very apparatus for providing taxable hotel accommodation services, restaurant services and banquet services, and where such construction is not undertaken “on its own account” but exclusively for providing taxable outward supplies covered under Schedule II of the CGST Act, 2017? 2. Whether Input Tax Credit is admissible on GST paid on construction and fit-out of areas within the hotel building used for operating a restaurant and banquet facilities, where outward supplies from such areas are taxable under GST? 3. If Input Tax Credit is admissible, whether such credit is required to be apportioned under section 17(1) of the CGST Act, 2017 between various taxable outward supplies provided by the Applicant? RULING : In view of authority, no ruling should be given on the questions since the very admission of the question is debarred by the relevant provisions of the act and the questions placed in the application are pending in a proceeding initiated by the SGST authority. In view of the facts, the application for advance ruling was rejected. M/s. Sky Height Enclave Private Limited, In re (2026) 129 ITPJ (SG) 631 (AAR) States GST & VAT - QUESTION : Assessee is engaged in manufacture of PP Packing Boxes and is duly registered under the GST in the State of West Bengal. It carried out manufacturing activities on regular basis and supplies the said products in the course of business. It sought advance ruling on the following question : HSN code of the product named PP Packing Box? RULING : PP packing box manufactured by the applicant is covered by tariff item 39231090 and the lids, caps and covers of the boxes are covered by tariff item 39235090. M/s. Jai Hind Plastic, In re (2026) 129 ITPJ (SG) 631 (AAR) States GST & VAT - QUESTION : Applicant is an apartment owner’s association/RWA duly registered under the Karnataka Societies Association Registration Act, 1960. The primary objective of the applicant is to manage and administer the common affairs of the residential complex, maintain shared amenities for the collective benefit of its members, and ensure smooth day-to-day operations of the society. For these purposes it collects monthly maintenance charges from its members. It sought advance ruling on the following questions : 1. Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under section 7 of the CGST Act, 2017 ? 2. If such collection of corpus fund constitutes a supply, what shall be the applicable “time of supply” for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure ? 3. Whether the applicant is entitled to claim the benefit of the exemption of Rs. 7,500 per member per month provided under Entry No. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 in respect of the corpus fund collected from members, and if so, whether the exemption is to be determined in the month on which corpus collected or prorata for the entire 12 months ? RULING : 1. The collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under section 7 of the CGST Act, 2017. 2. GST collection of Corpus fund is payable at the time of collection/receipt of Corpus funds as the time of supply is receipt of the advance amounts in terms of section 13(2)(a) of the CGST Act 2017. 3. The corpus fund is entirely different from monthly maintenance charges; therefore, the exemption of Rs. 7,500 per member per month provided under Entry No. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, as amended, is not available to the applicant with respect to the corpus fund.” Apartment Owners Association of Raj Lake View, In re (2026) 129 ITPJ (SG) 624 (AAR) GST - Cancellation of registration—Adequate time to respond to show cause notice not given—Validity of M/s. AMC Trade Link v. State of Punjab & Ors. (2026) 129 ITPJ (G) 572 (P&H-HC) GST - Determination of tax—Non-consideration of assessee’s submissions—Validity of Anjani Seeds & Fertilizers Depo v. State of Gujarat (2026) 129 ITPJ (G) 609 (Guj-HC) GST - Determination of tax—Difference between GSTR-2A and GSTR-3B—Assessee willing to deposit disputed amount of tax M/s. Sydney Apparels Rep. by its Partner R. Velmurugan, M/s. Sydney Apparels v. The Assistant Commissioner ST, The State Tax Officer (2026) 129 ITPJ (G) 590 (Mad-HC) GST - Composite transaction of sale and delivery of natural gas Gail (India) Ltd., Represented by its Chief General Manager (O & M), L. Arumugam v. Addl.CIT (2026) 129 ITPJ (G) 611 (Mad-HC) GST - Liability to pay tax—Demand pertaining to the period prior to approval of Resolution Plan—Validity of Sintex-Bapl Ltd. v. State of Gujarat & Ors. (2026) 129 ITPJ (G) 612 (Guj-HC) GST - Appeal to Appellate Authority—Condonation of delay—Ground of delay being not adverted to in correct propective M/s. Tenet Networks Private Ltd. v. GST Council & Ors. (2026) 129 ITPJ (G) 613 (All-HC) GST - Appeal to Appellate Authority—Condonation of delay—Non-consideration of assessee’s explanation regarding delay M/s. Navayuga Engineering Company Limited v. Union Territory of J & K (2026) 129 ITPJ (G) 614 (JK-HC)