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

No ITC on gifts or rewards given without consideration

Dry Powder Containing Protein Powder with Vitamins & Minerals classifiable under Chapter 21

Nimba Nature Cure Village not eligible for GST Exemption notification benefit

GST exempt on accommodation service for residential or lodging purpose if per day tariff is below Rs. 1000

GST on recovery of Notice Pay from employees- No Ruling by AAAR due to difference of Opinion

ITC cannot be claimed for invoice issued in FY 2020-21 for Services related to FY 2018-19

GST not payable on hiring/leasing of buses by APSRTC to Public Transport Division

Mango Pulp/Puree’ classifiable under Tariff Item 08045040, 18% GST chargeable

Mango Pulp / Puree’ is classifiable under Tariff Item 08045040

SFDS is classifiable as ‘parts of Submarine’ & falls under Chapter 8906

GST payable on Reimbursement of electricity expenses if not on actual basis: AAAR

AAAR upheld AAR Ruling on GST Rate on Dosai/Idli/Tiffin/Health/Porridge Mixes & HSN code

18% GST applicable on Electronic Toys as against 12% on other Toys

GST on supply of Solar water pumping system alongwith installation
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.
