States GST & VAT - QUESTION : Applicant operates in Information Technology Enable Services (ITES) sector. The applicant renders Business Process Outsourcing (BPO) services to their customer base outside India with different time zones necessitates the applicant to operate in various shifts throughout the day. The office hours of the applicant predominantly extend beyond 8.00 PM. As per the T.N. Shops & Establishment Act, 1947, it is mandatory for the applicant to provide transportation facility for women employees working in shifts and provide for adequate protection of safety for women employees. No recovery of cost is made by the applicant from the employees for transportation facilities provided to the women employees. The applicant has not availed ITC on the tax paid on services of leasing/hiring/renting of motor vehicles for transportation of employees. The applicant has sought advance ruling on the following questions: (1) In the facts and circumstances of the case, whether tax paid on Input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availed as input tax credit (ITC)? (2) If eligible, can entire ITC be availed by the applicant for providing the transport facility in all shifts considering the safety of women as mandated under the Tamil Nadu Shops and Establishments Act, 1947? (3) If eligible, can ITC be availed for services received from the date of introduction of proviso to section 17(5)(b)(iii) of CGST Act 2017? RULING : (1) Yes, the applicant is eligible to avail input Services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 subject to satisfying and fulfilling the eligibility and conditions provided under section 16 of the CGST Act, 2017. (2) Input tax credit shall be available to the applicant only on the tax paid on services of leasing, renting or hiring of motor vehicles for providing transport facilities to women employees who are arriving or leaving workplace between 8.00 P.M to 6.00 A.M. (3) The aforesaid ITC is available to the applicant from 28-05-2019 onwards, however the same is subject to satisfying and fulfilling the eligibility and conditions provided under section 16 of the CGST Act, 2017. AGS Health (P.) Ltd., In re (2026) 130 ITPJ (SG) 157 (AAR) States GST & VAT - QUESTION : Applicant is engaged in the manufacture and supply of soap primarily serving rural markets. It has further been informed by the applicant that the soap manufactured is versatile and used both for personal hygiene (bathing) and laundry purposes depending on consumer preference. The soap contains more than 60% Total Fatty Matter (TFM) as per Lab reports attached in Annexure-01, which aligns with the definition of "toilet soap" as per BIS Standards (IS 2888:2004) and trade parlance. Applicant sought advance ruling on the following questions: (1) The definition or guiding principle for determining "toilet soap" under HSN 3401, as referred to in Schedule I, Entry No. 251 of Notification No. 9/2025-Central Tax (Rate), 2025. (2) What constitutes "other soap (not toilet soap)" under Schedule II, Entry No. 66 of the said notification. (3) Whether, given the composition of the applicant's soap (having TFM 60%) and its dual-use nature (bathing and laundry), the product should be classified under HSN 3401 19 41 ("Toilet soap") or HSN 340119 42 ("Laundry soap"). (4) The applicable GST rate thereon. RULING : (1) The principle for determining "Toilet soap" under heading No. 3401, as referred to in Schedule I. Entry No. 251 of Notification No. 9/2025-Central Tax (Rate), 2025, dated 17-9-2025, is that H.S Code 3401 11 pertains to goods for toilet use (including medicated products). (2) "Laundry soaps" constitutes "other soap (not toilet soap)", specified under entry No. 66 of Schedule II to Notification No. 9/2025-Central Tax (Rate), 2025 dated 17-9-2025. (3) On the basis of information furnished by the applicant, it follows that "Toilet soaps" for washing the skin. manufactured and sold/supplied by the applicant aptly falls under ITC(HS) Code 3401 11 90, whereas "Laundry soaps" (other than toilet soaps) for washing purpose, manufactured and sold/supplied by the applicant merits classification under 3401 19 42. (4) Toilet soaps (other than industrial soaps) in the form of bars, cakes, moulded pieces or shapes manufactured and sold/supplied by the applicant for washing of skin classifiable under Heading No. 3401, attracts tax @ 5% (CGST @ 2.5%+ CGGST@ 2.5%) in terms of Sr. no. 251 of Schedule-I to Notification No. 9/2025-Central Tax (Rate) 2025, read with the corresponding Integrated Tax (Rate) Notification both effective from 22-9-2025. Laundry soaps in the form of cakes, moulded pieces or shapes, whether or not containing soap (other than toilet soap in the form of bars, cakes, moulded pieces or shapes) manufactured and sold/supplied by the applicant for washing purposes classifiable under Heading No. 3401, attract tax @ 18% (CGST @ 9%+ CGGST @ 9%) in terms of Sr. No. 66 of Schedule-II to Notification No. 9/2025-Central Tax (Rate) 2025, read with the corresponding Integrated Tax (Rate) Notification, both effective from 22-9-2025. Tarwani Soap Industries, In re (2026) 130 ITPJ (SG) 155 (AAR) States GST & VAT - QUESTION : The Applicant has sought advance ruling in respect of the following questions: (1)Whether or not, on the facts and in the circumstances of the case, the supplies of Coursera User License made by the Petitioner to OSDA is classifiable under Heading 9992 (Education Service)? (2) Whether or not, on the facts and in the circumstances of the case, the Exemption under SLNo.72 of Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017, as amended, is available to the Petitioner for supplies made by the Petitioner to OSDA? (3)Whether, on the facts and in the circumstances of the case, the supplies made by the Petitioner is more appropriately classifiable under Heading 9973 (Leasing or Rental Services)? (4) Alternatively, whether, on the facts and in the circumstances of the case, the supplies of User License to access online content of Coursera, proprietary digital platform made by the Petitioner is classifiable under Heading 9984 (Online Content Services)? RULING : 1. Negative. 2. Not applicable. 3. The supply of Coursera User Licenses by the applicant to OSDA is more appropriately classifiable under Heading 9973, specifically under SAC 997331 (Licensing services for the right to use computer software and databases) 4. Refer answer to Question No. 03 above M/s. Unitech Engineers (Prop. Mr. Naresh Arya), In re (2026) 130 ITPJ (SG) 154 (AAR) Customs - Amendment to Notification 12/2026-Customs to Extend its Validity for 15 days till and Inclusive of 15th July 2026 Notification No. 22/2026-Customs, dtd. 30-6-2026 [F. No. 354/1/2026-TRU] Customs - Amendment to Notification No. 13/2026-Customs to Extend its Validity for 15 days till and Inclusive of 15th July 2026 Notification No. 23/2026-Customs, dtd. 30-6-2026 [F. No. 354/1/2026-TRU] Customs - Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Notification No. 59/2026-Customs (N.T.), dtd. 29-6-2023 [F. No. 467/01/2026-Cus.V] Customs - Amendment to Notification No. 27/2018-Customs (N.T.), dated, 28-3-2018 Notification No. 57/2026-Customs (N.T.), dtd. 18-6-2026 [F. No. 451/11/2026-Cus.V] Customs - Amendment to Notification No 21/2022-Customs (N.T.) dated 31-03-2022 Notification No. 56/2026-Customs (NT.), dtd. 16-6-2026 [No. 450/48/2024-Cus-IV] Customs - Appointment of Common Adjudicating Authority in Respect of Ms Flexituff Ventures International Limited Notification No.58/2026-Customs (N.T.), dtd. 22-6-2026 [No. 437/06/2021-Cus IV (Pt 1)] Customs - Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Notification No. 60/2026-Customs (N.T.), dtd. 30-6-2026 [F. No. 467/01/2026-Cus.V]