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

Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST

AAAR Maharashtra directs AAR to pass ruling on Merits

GST exemption services supplied for exams by State Examination Board

State Examination Board eligible to claim GST exemption Notification benefit

Gujarat Industrial Development Corporation is not a governmental authority

Gujarat Industrial Development Corporation is a Government Entity: AAAR

ITC not eligible on Good & Services procured for building LNG Jetties

ITC not eligible on capital goods procured for building LNG Jetties

Benefit under a conditional notification cannot be extended in case of non-fulfillment of conditions

AAR cannot give ruling on classification of service supplied by third party who is not applicant: AAAR

STP treated water eligible for GST exemption

GST on renting of immovable property to Social Justice Department of Govt of Maharashtra

Tertiary Treated Water eligible for exemption under Notification No. 02/2017-C.T. (Rate)

TDS under GST not applicable on renting of immovable property to Govt Social Justice Dept
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.
