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

Appellant raised a new issue at appeal stage, AAAR remanded case back to AAR

PVC floor Mat would fall in Customs Tariff heading 3918: AAAR

AAAR Uttarakhand upheld GST on Abhivahan Shulk (Transit Fee)

Use of words Choice / Value / Superior on packing amounts to branding: AAAR

18% GST on Polished limestone slabs classifiable as other calcareous stone

Input Tax Credit not available on purchase of ‘Cash carry vans’

Whether UPS with battery is a composite supply

KKC not eligible for Input Tax Credit under GST- AAAR, Maharashtra

Caesarstone taxable at the rate of 18% GST: AAAR Maharashtra

AAAR on classifications of skin care preparations as Medicaments / Cosmetics

Block joining mortar is classifiable under heading 3824 of CTA, 1975: AAAR

Supply of UPS with battery is a composite supply: AAAR

GST on interest on short term loan given by Del Credere Agent to buyers

GST payable on interest charged by Del Credere Agent from customers: 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.
