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

GST Implications on Transfer of Monetary Proceeds from IVL India to IVL Sweden

Movement of Capital goods between distinct person not supply

GST on Education Services for Commercial Pilots’ License Extension Training

GST on reimbursement received from NEEM Trainer towards Stipend & other expenses

GST on Subsidized Canteen Services for Employees

18% GST Payable on Open car parking sale

ITC Eligibility on Structural Support for Overhead Crane & Integrated Factory Building

GST on supply of works contract service to South Central Railway

GST on preferential location charges & Other charges levied by a builder

GST exemption on manpower services to various Government

GST rate on services by sub-sub-contractor to sub-contractor pertaining to irrigation, construction

GST applies on Voluntary Gratuitous Payment From Outgoing Member: AAAR

GST under RCM when raw cotton is supplied by a farmer via a Kacha Arhtiya

Appellate authority can remand back the appeal to AAR: 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.
