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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.

4,622 articles
Goods and Services TaxInput tax credit on inward supply of motor vehicle used for demonstration purpose
Goods and Services Tax

Input tax credit on inward supply of motor vehicle used for demonstration purpose

Bimal Jain3 years ago
Goods and Services TaxClassification and GST Rate for Solar Home Lighting System
Goods and Services Tax

Classification and GST Rate for Solar Home Lighting System

Bimal Jain3 years ago
Goods and Services TaxHostel accommodation services exempted from GST from August 2021 till July 18, 2022
Goods and Services Tax

Hostel accommodation services exempted from GST from August 2021 till July 18, 2022

Bimal Jain3 years ago
Goods and Services TaxShifting of Transmission Lines for NHAI classified under Service Head 998631, 18% GST
Goods and Services Tax

Shifting of Transmission Lines for NHAI classified under Service Head 998631, 18% GST

Editor3 years ago
Goods and Services TaxGST exempt on Services by University of Calicut to its affiliated colleges & students
Goods and Services Tax

GST exempt on Services by University of Calicut to its affiliated colleges & students

Bimal Jain3 years ago
Goods and Services TaxGST Rates on Marine Vessel Parts and Replacement
Goods and Services Tax

GST Rates on Marine Vessel Parts and Replacement

Bimal Jain3 years ago
Goods and Services Tax‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable
Goods and Services Tax

‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable

Editor3 years ago
Goods and Services TaxGST on payment to Govt for change of description of land from wetland to ordinary land
Goods and Services Tax

GST on payment to Govt for change of description of land from wetland to ordinary land

Bimal Jain3 years ago
Goods and Services TaxAdmissibility of ITC on Government Payments via Book Adjustment
Goods and Services Tax

Admissibility of ITC on Government Payments via Book Adjustment

Editor23 years ago
Goods and Services TaxLimitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant
Goods and Services Tax

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

editor33 years ago
Goods and Services TaxGST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit
Goods and Services Tax

GST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit

editor33 years ago
Goods and Services TaxGST not exempt on Construction of Jetty for Indian Coast Guard
Goods and Services Tax

GST not exempt on Construction of Jetty for Indian Coast Guard

Editor3 years ago
Goods and Services TaxConstruction of Jetty for Indian Navy is work contract & not exempt from GST
Goods and Services Tax

Construction of Jetty for Indian Navy is work contract & not exempt from GST

editor33 years ago
Goods and Services TaxEligibility for Availing Direct Input Tax Credit on Deposit Works by KSEBL
Goods and Services Tax

Eligibility for Availing Direct Input Tax Credit on Deposit Works by KSEBL

Editor43 years ago