Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Non-woven bags made from polypropylene classifiable under HSN Code 3923
GST payable on reimbursement received of stipend if Appellant not qualifies as pure agent
Question on claim of ITC on Common Services falls under Section 97(2)(d)
GST payable on selling of land after undertaking development activities
GST leviable on services provided by Liaison Office to Foreign HO
Two or more individual supplies in conjunction with each other for a single price is Mixed Supply
Turmeric in Whole form falls under the definition of ‘Agricultural Produce’
GST on providing free complimentary Cricket Match tickets
GST on sale of space for advertisement supplied along with artwork
GST exempt on supply of Occupational Health Check-up service by hospital
Shop in Security Hold Area of Airport cannot be said to be located outside India
GST on supply of food items/newspapers in trains or at platforms
GST appellate authority cannot condone beyond prescribed period
GST exempt on supply of Occupation Health Checkup Service
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.
