Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.

GST Appeal Not Maintainable Against Section 98(2) Order: AAAR Tamil Nadu

No ITC on Upfront Lease Premium for Industrial Land Used to Construct Factory: GST AAAR

Advance Ruling Not Maintainable for Completed GST Transactions: West Bengal AAAR

Hookah Supply Not Restaurant Service: West Bengal AAAR

Sun-Cured Tobacco Leaves Retaining Essential Character Taxable at 5%: GST AAAR West Bengal

Complete CKD E-Rickshaw Kit Required for 5% GST Classification: West Bengal AAAR

QIP Service ITC Available for Debt Repayment, Not Subsidiary Investment: AAAR Haryana

No ITC on Solar Plant Costs as Electricity Attracts Nil GST: AAAR Rajasthan

GST AAAR Upholds Ruling as Biodegradability Determination Lies With Environmental Authorities

Meat & Fish Content Above 20% Not Enough for Chapter 16 Classification: Kerala AAAR

GST Payable on Wetland Conversion Fee as Land Conversion Is Not a Panchayat Function: AAAR Kerala

AAAR Declines to Rule on GST Exemption as Parallel Section 73 Proceedings Had Already Been Adjudicated

GST on Goa PWD Permission, Road Cutting & Ground Rent Charges Payable Under RCM

Supply of Drinking Water to IIT Goa Through Tankers Exempt from GST: AAAR
AAAR brings together decisions of Appellate Authorities for Advance Ruling under GST across States and Union Territories. The archive covers appeals involving classification of goods and services, taxability, applicable GST rates, input tax credit, exemptions, valuation and other questions arising under the GST advance ruling framework. Taxpayers, businesses, Chartered Accountants, advocates and GST professionals can use this consolidated TaxGuru category to research appellate advance rulings across India. Dedicated State-wise AAAR categories provide more focused access to decisions of individual appellate authorities.
