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 is limited to applicant & the concerned or jurisdictional officer
ITC not eligible on purchased for repair of building to the extent of capitalization
No ITC on goods purchased & capitalised for construction of Warehouse
Fried Fryums classifiable under Tariff Item 2106 90 99
GST payable under RCM on contributions to DMF & NMET: AAAR
AAAR cannot give ruling against application rejected by AAR
GST on consideration by school from participant school(s) for educative conferences
GST exempt on Executive Post Graduate Programme in Management of IIM Indore
No GST on extra packs of cigarettes supplied along with regular supply under single price
GST on Product Solar HT/LT XLPE Cables used in manufacture of Solar Power Generating System/ Solar Power
GST on Solar DC Cables supplied for Solar Power Generating System
Polypropylene Non-woven bags merits classification under Chapter Heading 3923
Polypropylene Non-woven bags merits classification under CTH 3923
Polypropylene granule Non-woven bags classifiable under HSN 3923
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.
