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AAR Rulings

Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.

Latest Articles


Salary Deductions for Canteen Services: No Supply, ITC Available

Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...

June 19, 2024 1209 Views 0 comment Print

GST Case Law Compendium – June 2024 Edition

Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...

June 14, 2024 6762 Views 0 comment Print

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 786 Views 0 comment Print

Assessee providing services of ‘Marketing/Recruitment/Referral Consultant’ do not qualify as Intermediary

Goods and Services Tax : Understand Telangana AAR ruling on M/s. Center for International Admission and Visas. Learn why marketing services to foreign univ...

May 30, 2024 582 Views 0 comment Print

GST Case Law Compendium – May 2024 Edition

Goods and Services Tax : Explore significant GST case laws from May 2024 edition covering issues like limitation period, penalty imposition, adjournment pr...

May 23, 2024 10356 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1974 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 852 Views 0 comment Print


Latest Judiciary


GST on Services to THDC: No Liability under RCM; Exemption under Govt Authority Category

Goods and Services Tax : Explore whether THDCIL pays GST under Forward Charge or RCM and if UKPSVEN can have dual status as a local authority. ...

June 19, 2024 444 Views 0 comment Print

RCM Applicability for Uttarakhand Peyjal & THDC Services

Goods and Services Tax : Explore RCM applicability for services provided by Uttarakhand Peyjal to THDC, including forward charge liability and ITC entitlem...

June 19, 2024 156 Views 0 comment Print

Nil GST on Storage or Warehousing of cereals, pulses, fruits & vegetables: AAR Uttarakhand

Goods and Services Tax : Explore the implications of GST on storage charges for frozen green peas under Notification No. 04/2022. Learn about the ruling by...

June 19, 2024 312 Views 0 comment Print

CAAR Delhi ruling on classification of Inverter Assembly used in motor vehicles

Custom Duty : Dive into the detailed analysis of the classification and notification applicability on the import of Inverter Assembly by Denso H...

June 12, 2024 231 Views 0 comment Print

Inverter Assembly’ classifiable under CTH 8504: CAAR Delhi

Custom Duty : Dive into the classification of Inverter Assembly & eligibility for concessional rates of Basic Customs Duty. Detailed analysis of...

June 12, 2024 273 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 720 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1374 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 810 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 1887 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 1551 Views 0 comment Print


Latest Posts in AAR Rulings

GST on Services to THDC: No Liability under RCM; Exemption under Govt Authority Category

June 19, 2024 444 Views 0 comment Print

Explore whether THDCIL pays GST under Forward Charge or RCM and if UKPSVEN can have dual status as a local authority. 

RCM Applicability for Uttarakhand Peyjal & THDC Services

June 19, 2024 156 Views 0 comment Print

Explore RCM applicability for services provided by Uttarakhand Peyjal to THDC, including forward charge liability and ITC entitlement in GST context.

Nil GST on Storage or Warehousing of cereals, pulses, fruits & vegetables: AAR Uttarakhand

June 19, 2024 312 Views 0 comment Print

Explore the implications of GST on storage charges for frozen green peas under Notification No. 04/2022. Learn about the ruling by GST AAAR Uttarakhand.

Salary Deductions for Canteen Services: No Supply, ITC Available

June 19, 2024 1209 Views 0 comment Print

Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims as per the CGST Act.

GST Case Law Compendium – June 2024 Edition

June 14, 2024 6762 Views 0 comment Print

Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking, burden of proof, and more. Stay informed!

CAAR Delhi ruling on classification of Inverter Assembly used in motor vehicles

June 12, 2024 231 Views 0 comment Print

Dive into the detailed analysis of the classification and notification applicability on the import of Inverter Assembly by Denso Haryana Private Limited. Explore the full text of the order by Customs Authority of Advance Ruling, Delhi.

Inverter Assembly’ classifiable under CTH 8504: CAAR Delhi

June 12, 2024 273 Views 0 comment Print

Dive into the classification of Inverter Assembly & eligibility for concessional rates of Basic Customs Duty. Detailed analysis of Denso Haryana’s case before CAAR Delhi.

AR Odisha explains GST Implications on Vehicle Rental Services

June 12, 2024 642 Views 0 comment Print

Delve into the GST implications of rental/hiring services on vehicles, as addressed by the Authority for Advance Ruling in Odisha. Explore the rulings insights and implications.

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

June 11, 2024 786 Views 0 comment Print

Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.

Classification of Roasted Areca Nuts and Cashew Nuts: CAAR Mumbai

June 8, 2024 1287 Views 0 comment Print

Delve into the detailed analysis of the classification of oven-roasted areca nuts and salted cashew nuts as per the Customs Tariff Act in this insightful article based on the order of Customs Authority of Advance Ruling, Mumbai.

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