Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Brake Hoses ClassifiableUnder HSN 4009 as Essential Character Remains Vulcanized Rubber
GST AAAR Denies Export Benefit as Services Were Held to Be Intermediary Services
Flipkart Delivery Model Denied GTA Status as Buyer Terms Did Not Identify Transporter
18% GST on Corporate Meal Supply as Supplier Was Not Mere Aggregator
AAAR Remands GST Case After Finding Contradictory Facts in Dealer Incentive Case
ITC Denied on Lease Rentals as Land Used for Factory Construction: AAAR Gujarat
ITC Denied on Leasehold Rights as Linked to Construction of Immovable Property: AAAR Tamilnadu
Geomembranes are Textile Goods Under Chapter 59: AAAR Gujarat
Per-Piece Valuation Prevails Over Multi-Pack Packaging in Determining GST Rate on Apparel
AAAR Tamilnadu Condoned Delay in Filing GST Appeal Due to Ill Health of Partner
GST Appeal Delay Condoned Due to Technical Portal Errors Preventing Filing: AAAR Tamilnadu
AAAR Sets Aside GST Advance Ruling as Non-Maintainable Due to Lack of Documents
No Power to Extend Appeal Time Beyond 30 Days: GST AAAR Rejects Condonation Plea
GST Advance Ruling Denied Where Issue Already Decided in departmental Proceedings
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.
