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

AAAR rejects appeal for Procedural lapses in Appeal

AAAR / AAR have No jurisdiction to consider admissibility of service tax /VAT credit

Job work services for manufacturing beer attracts 18% GST

AAAR have no jurisdiction to determine place of supply of services or goods or both

GST on Turbine Generator set to execute waste to energy project awarded by Govt

Nil GST Rate applicable on Rejected wheat and Paddy seeds

Services closely related to distribution of electricity are exempt from GST

Fan Coil Unit classifiable under Heading No. 8415: AAAR

AAAR cannot determine the place of supply

GST on one time concession fees in respect of property given on Long Term Lease

GST payable on services by Inner Wheel Clubs: West Bangal AAAR

Individual supplies of goods or services cannot be held as Composite Supply

ITC available on de-oiled mahua cake & not on de-oiled rice bran cake

No ITC on supply of de-oiled rice bran cake (exempted 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.
