Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.

GST payable on supply of Infrastructure for Household electrification to AWNL

AAAR remanded case back to AAR to examine afresh & dispose

GST payable on leasing of property in the nature of hotel, inn, guest house

Sale of TDR/FSI leviable to GST: AAAR

Person liable to pay consideration for supply of services is ‘Recipient’ of such supply

Supply of service by IZ Kartex to BCCL qualifies as import of service

NO ITC to Co-Op Society on lift installation charges

GST on services provided by CREDA, scrap battery sale & sale of tender forms

ITC eligible against Works contract service for road construction

GST on remuneration to Directors- AAAR Rajasthan clarifies

Value of taxable supply in case of advance payment

Time of Supply of Advance received for future supply

GST not exempt on Providing diagnostic images for diagnosis

No GST on Prize money/ stakes in absence of any supply
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.
