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

18% GST payable on licensing services for right to use minerals including its exploration & evaluation

Rate of GST on works contract for constructing a civil structure for a Govt entity

Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

Semi-stitched Salwar/Churidar are taxable as garments at 5% / 12%

Classification and rate of GST on PP non-woven bags made from Non-woven fabric

ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

No ITC on lease rent paid in pre-operating period: AAAR

AAAR quashes AAR ruling considering Change in Law after ruling

Work contracts service to APEPDCL not eligible for concessional GST rate of 12%

Intent or objective of any club or association immaterial for leviability of GST

Breaded Cheese classifiable under Heading 0406; 12% GST applicable

No GST on reimbursement of delayed payment for purchase of securities

Classification and rate of GST tax on pen parts

AAAR dismisses Appeal as Appellant requested for withdrawal of application
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.
