Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
No GST on amount recovered from employee for 3rd party canteen services
No GST exemption on ‘equipments on hire’ for ‘live videography’ to State Government
GST exemption available to NHPC Ltd cannot be extended to sub contractor providing Works contract services for road construction
GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided
GST: Supplier as recipient of inward supplies only eligible to seek advance ruling
Dismissal of AAR application for pendency of Appeal with HC valid: AAAR
Rights granted for shared access of pathway is classifiable under SAC 999794
Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator
PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)
GST payable on amount received as reimbursement of discount or rebate
In absence of taxable supply liaison office not required to register under GST
Service not provided to Govt or Govt entity not eligible for benefit of Sl. No. 3 of N/N. 12/2017-CT(R)
5% GST Payable on ‘Nizam Pakku’ classifiable under CTH 0802 8090
GST on printing of content provided by customer on PVC banners
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.
