Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Mining Royalty-Linked DMF Payments Exempted From GST Prospectively: AAAR Telangana
AAAR Odisha Denied ITC as Cross-Country Gas Pipelines Treated as Immovable Property
AAAR Odisha Allowed GST Exemption as Medical Procurement Is Pure Service
Temporary Spare Parts Storage is Incidental, Not Fixed Establishment for GST: AAAR Odisha
AAAR TN Rejects ITC Claim: Firefighting & Sanitary Installations Not Eligible as ‘Plant & Machinery’
ITC Denied on Electrical Works for Factory Expansion as Immovable Property: AAAR TN
Interactive Flat Panel Displays Taxed at 28% as ‘Monitors’ Under HSN 85285900: AAAR Tamilnadu
GST ITC Denied on Expenses for Company Share Buyback: AAAR Gujarat
Gujarat GST AAAR Upholds ITC Eligibility for Power Line Capital Goods Installed Outside Factory
TR-6 Challans Not Eligible for Import IGST Credit: AAAR Tamil Nadu
Mutual Fund Redemption Treated as Sale; ITC Reversal Rules Apply: AAAR Gujarat
AAAR Gujarat: Rapigro’ is a Plant Growth Regulator under HSN 38089340, Upholds 18% GST Rate
Rent Received from Govt. Welfare Hostels Taxable under GST: Telangana AAAR
Appeal on Solar Power ITC Dismissed for Delay by TN AAAR
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.
