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

Advance ruling cannot be given if appellant mis-declared facts of initiation of proceedings

Vadilal Paratha classifiable under Chapter heading 2106

GST AAAR not empowered to condone the delay beyond the prescribed period

GST on Agricultural manually hand operated Seed dressing, Coating & Treating drum

‘Power Sip’ Flavoured milk classifiable under CTH 22029930

Violation of principles of natural justice: AAAR remands matter back to AAR

GST on milling of food grains into flour for Public Distribution by Govt

GST on supply of fortified wholemeal flour to Food & Supplies Department

Flavoured Milk’ classifiable under Tariff Item 22029930: AAAR Gujarat

AAAR rejects application as matter was already pending before DGGI

Application not maintainable if question raised is already pending or decided: AAAR

ITC not eligible on inward supply of motor vehicles used for demonstration

No GST on Service by service provider located in a non-taxable territory for Skill Development project of Govt

ITC not admissible on purchase of Lift for Hotel of Appellant
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.
