Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
No export of service if testing services are performed in India
GST on additional facilities provided with accommodation services
Services for facilitating supply of products without supply on own account is intermediary services
Delay in filing of appeal is beyond the discretionary power of AAAR
18% GST on commercial services to electricity distribution companies
Bus pass is not an actionable claim and liable to GST: AAAR
Penalty on Goods Transported for repair without proper documents cannot exceed Rs. 10000
No ruling on classification issue by AAAR as matter is pending in a proceeding
GST on Online Supply of educational material to educational institutions
Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090
‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply
Supply cannot be treated as Composite merely because it was based on Single Contract
Warranty services with Volvo bus supply is composite supplies: AAAR
No ITC on goods or services used in construction of shopping Mall for leasing: 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.
