Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607
ITC not eligible on Motor Vehicle used for demonstration
Input Tax Credit on demo car/Vehicle not allowed: AAAR
GST on Bellow Ducts manufactured as per specific design provided by Railways
ITC not eligible on development work of land to be leased
GST payable on External & Infrastructure Development contributing to value of flats
18% GST leviable on Mix Flour of different food products
Private coachings for CA, CS, CMA etc. are not “educational institution”, liable to pay GST
ITC not eligible on Promotional Products used in promotion of own Brand
Flavoured milk merits classification under tariff heading 22029030
18% GST applies on Biomass Fired (Steam) Boilers & Agro Waste Thermic Fluid Heater
‘Fusible interlining fabric of cotton’ classifiable under Heading 5903
Plastic Mechanical Liquid Dispense liable to 18% GST
Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service
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.
