#AAR Rulings
Log in to FollowRuling 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.
Custom Duty

Custom Duty
VIEWSONIC Brand LCD Monitors classifiable under sub-heading 85285200
Goods and Services Tax

Goods and Services Tax
GST on wooden ice cream sticks and wooden ice cream spoons
Goods and Services Tax

Goods and Services Tax
GPA holder liable to Pay GST on Renting of Immovable commercial Property
Goods and Services Tax

Goods and Services Tax
Bio-Phosphate merits classification under HSN code 31039000
Goods and Services Tax

Goods and Services Tax
Supply of goods and services through separate agreements will not be considered as composite supply
Goods and Services Tax

Goods and Services Tax
Transfer of Unutilized Balance in E-Credit Ledger is out of AAR scope
Goods and Services Tax

Goods and Services Tax
GST on Government subsidy – Advance ruling filed by recipient dismissed
Goods and Services Tax

Goods and Services Tax
GST Exemption for Printing Services to Educational Institutions: AAR Telangana Ruling
Goods and Services Tax

Goods and Services Tax
AAR rejects application filed by non-supplier without requisite fee
Goods and Services Tax

Goods and Services Tax
GST on one time premium on allotment of completed commercial units/building
Goods and Services Tax

Goods and Services Tax
No GST on subsidized food to employees in factory/corporate office
Goods and Services Tax

Goods and Services Tax
AAR ruling on admissibility of input tax credit can be sought by supplier only
Goods and Services Tax

Goods and Services Tax
No GST on amount of employee’s portion of canteen charges recovered
Goods and Services Tax

Goods and Services Tax
