Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
ITC cannot be denied merely on the ground that inputs have no nexus with outward supply
AAAR confirms 18% GST on sale of developed plots
Supply of vouchers by Appellant is a supply of goods: AAAR
Availment of common input supplies on behalf of other unit/units registered as distinct person will qualify as supply of services
RUDSOCO is not Government Authority & not eligible for GST exemption
GST: Land filling pit is a civil structure, not a plant or machinery- ITC not eligilble
To calculate margin, purchase cost should be treated as purchase price: AAAR
ITC of GST restricted U/s. 17(5)(d) cannot be utilised
No GST on Rent for locker provided in bus stand by Municipal Corporation
18% GST payable on body building & mounting of body on chassis of Tippers, Tankers, Trucks & Trailers
Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST
GST not applicable on payment of notice pay and allowed ITC on canteen services
IGST applies on Supply of goods outside India from Outside India between 01.07.2017 to 31.01.2019
GST on narrow woven fabric of Polypropylene yarn with selvedges on both edges
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.
