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

GST applies on reimbursement of fuel procured for use in helicopter provided on rent

GST exempt on pure services provided to Central/State Govt or UT related to functions entrusted to Municipalities/Panchayats

GST exempt on sewerage treatment services provided to TCMC

‘Britannia Winkin’ Flavoured Milk classifiable under CTH 22029930

No GST exemption on Drilling of Borewells for supply of water for agricultural operations

GST on Drilling of Borewells for supply of water for agricultural operations

Alcohol-based hand sanitizer falls under Chapter Heading 3808

DGFT Notification is not authority for determining classification of goods under GST

Motor Car Air Springs (shock absorber) classifiable under CTH 8708: AAAR

GST on Marine pressure & non-pressure tight cables supplied to Navy

NIL rate of GST applies on ‘different shapes and size Papad’

Papad cannot be classified based on different shapes & sizes

Different shapes & sizes Papad classifiable under CTH 19059040

GST on ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways
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.
