Courts: AAAR
Read latest GST Appellate Authority for Advance Ruling decisions on classification, taxability, GST rates, ITC, exemptions, valuation and other GST issues.
Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid
GST on Services provided by Ordnance Factory Bhandara: AAAR
ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR
AAR cannot give ruling in absence of any specific description of products
AAR cannot determine levy of GST on Fees collected from overseas Investors
Services offered to buyer of a flat in a housing complex is composite supply?
For levy of cess ground clearance of vehicle is to be considered in laden condition only
Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation
Breakwater not Plant & Machinery- ITC not eligible- AAAR
ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower
ITC not eligible on laying of private Railway Siding
18% GST Payable on transportation services forming part of composite works contract
Dabur Odomos classifiable under HSN 38089191 & chapter 38 of CTA
GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order
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.
