Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
ITC not eligible on services for construction of covered logistics facility space
Service by way of grant of mining rights by State Govt classifiable under heading 997337
Marketable/consumable/Manufactured Chewing tobacco classifiable under CTH 24039910
Supply to OKCl cannot be held to be a supply to Government
GST on PLS collected along with consideration for sale of properties
Import & subsequent supply on approval basis are two distinct Supplies
Printing content provided by customer on PVC banners is supply of Goods
Master Minds is a coaching institute and not an educational institution
18% GST on street lighting activity under Energy Performance Contract
ITC not eligible on Business Promotion expenses for personal consumption
Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order
GST payable on Penal Interest/Penalty collected by foreman to chit
Advance ruling obtained by suppression of material facts is void ab initio
There cannot be two GTAs in single transportation of goods
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.
