Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
GST & TDS on renting of Immovable Property to Social Justice Department
ITC cannot be denied merely because one of the constituent service of mixed supply attracts Nil rate of tax
AAAR cannot examine ground not raised before AAR
18% GST payable on works contract services to TANGEDCO for retrofitting work
For any service to qualify as warehousing services it is not imperative that negotiable warehousing receipts must have been issued for them
Commission agent liable to pay tax on supply of raw cotton by an agriculturist on reverse charge basis
Pizza Topping merits classification under chapter heading 21069099
Cooking cream merits classification under chapter heading 21069099
GST payable on Naturopathy with accommodation service
No explicit prohibition on withdrawal of Appeal filed with AAAR
AAAR members differs on Allowability of ITC on setting up refrigerated storage tank & Fire Water reservoir
GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh
AAR ruling cannot be given on supplies prior to filing of application
GST Advance ruling application by recipient of service not maintainable: AAAR
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.
