Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
‘Micro Manipulator System’ classifiable under Chapter Heading 9018
GST payable on Royalty to State Govt for Black Trap’ mined
Renting of e-bikes/bicycles without operator is classifiable under SAC 9973
ROM rejection order not merges with original advance ruling order
ITC not eligible on construction of own building, rooms for leasing
Zip Rolls classifiable under Tariff Item 96072000
Eligibility of Transitional Credit is not under Advance Ruling purview
Advance ruling deemed to be not in operation if difference of opinion amongst members of AAAR
AAAR Tamilnadu explains GST on Various services provided by Municipal Corporation
Property or other tax cannot be deducted to compute rental value for GST
Order of AAAR even if erroneous, cannot be reheard and corrected
Appeal against non-admittance of application for advance ruling not maintainable
Appellant can re-approach AAR with a fresh application with sample/reports of products
GST on works contract services to Kerala State Electricity Board
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.
