Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Stovec Industries Ltd. is not an ‘intermediary’ under IGST Act, 2017: AAAR
Papad (Fried) of different shapes & sizes classifiable under CTH No. 19059040
Unit of Accommodation is ‘Hostel Seat’ not Hostel Room – AAAR
NO ruling by AAAR due to difference of opinion between members
Recipient of services cannot apply for advance ruling under GST: AAAR Uttar Pradesh
No GST exemption on ASSET (Assessment of Scholastic Skills through Educational Testing with its variants
Supplies by Cost Centres of BEML cannot be termed as composite supply
Advance ruling obtained with misrepresentation of facts is void ab-initio
Bakery selling eatables on take away basis cannot be treated as restaurant
Advance Ruling is void ab-initio as applicant not informed about proceedings of DGGI
Advance ruling obtained by suppression of facts is void ab-initio
GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers
Poultry meal not eligible for exemption under Notification No. 2/2017-Central Tax (Rate)
Zn EDTA’ & ‘Fe EDTA’ classifiable under Tariff heading 38249990
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.
