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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 TaxITC on Construction of Warehouse by use of pre-engineered steel structure
Goods and Services Tax

ITC on Construction of Warehouse by use of pre-engineered steel structure

Shikha Gupta3 years ago
Custom DutyCustom duty on Re-import of goods/equipment from a SEZ/FTWZ to DTA for mining or support services
Custom Duty

Custom duty on Re-import of goods/equipment from a SEZ/FTWZ to DTA for mining or support services

Editor63 years ago
Goods and Services TaxGAAR Gujarat Lacks Jurisdiction Over Madhya Pradesh Supply Issue
Goods and Services Tax

GAAR Gujarat Lacks Jurisdiction Over Madhya Pradesh Supply Issue

Editor3 years ago
Goods and Services TaxR&D services provided to foreign company considered as export of service
Goods and Services Tax

R&D services provided to foreign company considered as export of service

Bimal Jain3 years ago
Goods and Services TaxITC on Consumer Funded Jobs in Electricity Distribution: AAR Delhi Ruling
Goods and Services Tax

ITC on Consumer Funded Jobs in Electricity Distribution: AAR Delhi Ruling

Editor43 years ago
Goods and Services TaxAAR West Bengal Rejects Application on GST Registration Requirement in Assam
Goods and Services Tax

AAR West Bengal Rejects Application on GST Registration Requirement in Assam

Editor3 years ago
Goods and Services TaxGST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%
Goods and Services Tax

GST Exempt: Composite Supply of Atta to State Govt if Goods Value < 25%

Editor63 years ago
Goods and Services TaxAAR cannot give ruling on question already decided by jurisdictional authority
Goods and Services Tax

AAR cannot give ruling on question already decided by jurisdictional authority

Editor3 years ago
Goods and Services TaxGST Exemption for Composite Supply of Milling Wheat into Flour: Analysis & Conclusion
Goods and Services Tax

GST Exemption for Composite Supply of Milling Wheat into Flour: Analysis & Conclusion

Editor63 years ago
Goods and Services TaxImpact of GST Registration on Multiple Business Types: A Case Study of Aesthetik Engineers Pvt. Ltd.
Goods and Services Tax

Impact of GST Registration on Multiple Business Types: A Case Study of Aesthetik Engineers Pvt. Ltd.

Editor23 years ago
Goods and Services TaxNo GST to be charged from State government being not a recipient under GST
Goods and Services Tax

No GST to be charged from State government being not a recipient under GST

Bimal Jain3 years ago
Goods and Services TaxDenial of ITC on construction of warehouse capitalised in books of accounts
Goods and Services Tax

Denial of ITC on construction of warehouse capitalised in books of accounts

Bimal Jain3 years ago
Goods and Services TaxGST not exempt on Loading/Unloading Services for Imported Pulses
Goods and Services Tax

GST not exempt on Loading/Unloading Services for Imported Pulses

Bimal Jain3 years ago
Goods and Services TaxGST Implications on Wheat Conversion for distribution via Public Distribution System
Goods and Services Tax

GST Implications on Wheat Conversion for distribution via Public Distribution System

Editor3 years ago