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

GST on supply of various services with Hostel Accommodation service

GST on sub-contract of landscape development & maintenance of garden work for Govt dept

GST on development of land and sale of plots

Fortified Rice Kernels manufactured by JVS Foods classifiable under Chapter 19049000

Fortified Rice Kernels not classifiable as natural Rice: AAAR

Depositing timber with GTD for disposal amounts to supply: AAAR

Fusible interlining cloth is not a woven fabric & falls under HSN 5903: AAAR

GST on amount recovered from employees towards car parking charge

AAR should have decided the issue of Liability to pay GST under RCM: AAAR

ITC under GST available on detachable wooden flooring & stackable glass partitions

GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

GST Appellate Authority can condone delay of upto 30 days only

GST on renting of 2 BHK unit and dormitory

Mere renting of space cannot be said to be service for storage or warehousing 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.
