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

ITC not available on vouchers received by Myntra: AAAR

Roof Mounted Air-Conditioning unit classifiable under HSN 8415: AAAR Punjab

MoHUA liable to pay GST on sale of commercial built-up space: AAAR

Sale of small plots of land with development work is not taxable under GST

12% GST payable on setting of Naval Communication Network for Indian Navy on Supply from 1.4.19 to 31.12.21

Appellant cannot be treated as Local Authority merely for registration as Local Authority with Income Tax & GST Department

GST on designing and development of tools for the overseas OEMs/Machinist

GST under RCM on renting of immovable property services received from SEEPZ/SEZ

GST on supply of Aluminium Foil Type Winding Inverter Duty Transformer & its Parts

GST on services for augmentation of oil/gas facilities

GST is payable on forest permit fee under RCM: AAAR Telangana

ITC available on canteen facility provided to direct employees working in factory

GST exempt on procurement & distribution of drugs, medicines & other surgical equipment on behalf of government

GST exempt on services to educational institutes related to conduct of examinations
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.
