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

Time of supply of gift vouchers / gift cards under GST

Composite services with training services as principal supply classifiable under SAC 999294

Works Contract to construct IIT, Bhubaneswar to be considered as Composite Supply Contract

IGST under RCM payable on purchase of e-goods from foreign suppliers

In case of import of goods on CIF basis GST Payable under RCM on Ocean freight

GST on reimbursement by subsidiary to its ultimate holding company located outside India

‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

GST on supply of goods outside India from vendor’s premises located outside India

PVC tufted coir carpet/Mat classified under Tariff Heading 5703 90 90

Rice Bran (22+ Oil) classifiable under Tariff Item 2302 40 00

Fly Ash Bricks classifiable under Tariff item No. 68159910: AAAR Gujarat

Rhyzomyx & ‘Rhyzomyco classifiable under Tariff item No. 30029030

Nirma University not eligible for GST exemption under N/No. 12/2017-CT(R)

Builder/developer not allowed to deduct ‘actual land-value’ from ‘transaction-value’
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.
