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 exemption on leasing of real estate property for Business
Supply of mud engineering services & imported mud chemicals not constitute composite supply
GST not payable on gifts not exceeding Rs. 50000 given by employer to an employee
Metal Nuts with & without metrical threading falls under HSN 87089900
Shatarnrut Chyavan is animal feed supplement & falls under HSN 23099010
Lease with RLDA for a period of 99 years not exempt from GST: AAAR
Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR
Input Tax Credit not eligible for GST paid on purchase of ‘Paver Blocks’
Transfer between two units with Same PAN in different states is not a transfer as a going concern to ‘another person’
Supply of Mud Engineering Services, chemicals and additives are neither composite & nor Bundled Supply
AAAR cannot answer on correctness of GST liability based on illustrative invoices
5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR
ITC of goods & services used for lying of cross-country pipeline nearby river till boundary wall of Factory
Concessional GST rate of 12% applicable on Laboratory Reagents
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.
