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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


GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...

May 10, 2026 2166 Views 0 comment Print

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...

December 4, 2025 972 Views 0 comment Print

Can ITC Be Used Across Unrelated Supplies? A Key GST Ruling

Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...

July 21, 2025 1938 Views 0 comment Print

जीएसटी में एडवांस रूलिंग: एक विस्तृत अवलोकन

Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...

July 21, 2025 1392 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 5262 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 2871 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 1158 Views 0 comment Print


Latest Judiciary


AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...

July 4, 2026 117 Views 0 comment Print

CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...

July 2, 2026 111 Views 0 comment Print

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...

July 2, 2026 195 Views 0 comment Print

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...

July 2, 2026 102 Views 0 comment Print

Exported by-products qualify as resultant goods under MOOWR: CAAR

Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...

July 2, 2026 153 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 1470 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 1614 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 1131 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 2280 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 2421 Views 0 comment Print


ITC admissible on Sale & Buyback Transactions via Book Adjustments: GST AAR West Bengal

January 23, 2024 3276 Views 0 comment Print

Explore implications of GST AAR West Bengal ruling on input tax credit admissibility for goods purchased in sale and buyback transactions settled through book adjustments.

GST Exemption for Dredging Services: AAR Ruling on Najafgarh Drain Project

January 23, 2024 2280 Views 0 comment Print

Explore GST AAR West Bengal ruling on Dredging And Desiltation Company’s services for Najafgarh Drain. Learn about tax exemption for removal of hump through dredging

GST exempt on Dredging Services in Najafgarh Drain: AAR West Bengal

January 23, 2024 894 Views 0 comment Print

Explore the GST AAR West Bengal ruling on services for Najafgarh Drain dredging. Learn if the exemption under Notification No. 12/2017 applies. Detailed analysis provided.

GST AAR West Bengal: Exemption for Upfront Lease Premium Clarified

January 23, 2024 1098 Views 0 comment Print

Explore GST AAR West Bengal ruling on whether the upfront premium for leasing land for industrial purposes is exempt under Notification No. 12/2017 Central Tax.

AAR Uttarakhand ruling on GST on Factory Canteen Services

January 19, 2024 2031 Views 1 comment Print

The applicability of Goods and Services Tax (GST) on recoveries made by an entity providing food in the factory canteen has been a subject of inquiry.

Classification of Import Plain Rolls: CAAR Mumbai Ruling on Polyester, Nylon, Taffeta, Satin

January 18, 2024 1308 Views 0 comment Print

Explore CAAR Mumbai ruling on classification of rolls made of Polyester, Nylon, Taffeta, Satin. Understand legal framework and implications for importers. Stay informed for compliant imports.

Input Tax Credit on GST for Obligatory Canteen Services under Factories Act, 1948

January 13, 2024 8898 Views 1 comment Print

Discover the latest GST AAR ruling on Kohler India Corporation Pvt Ltd regarding ITC eligibility for canteen services under Factories Act, 1948. Get insights now!

GST on transaction of sale of goods to IOCL on High Seas Sale

January 13, 2024 2694 Views 0 comment Print

The transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale [HSS] basis in terms of Contract No. 44AC9100-EPCC-1 is covered under Entry N 8(b) of Schedule III of the CGST Act.

Eligibility of Input Tax Credit on Roof-Top Solar System Installation & Commissioning

January 13, 2024 28272 Views 1 comment Print

In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]

Vakrangee Hardware: Withdrawal of Advance Ruling Application – CAAR Mumbai

January 13, 2024 432 Views 0 comment Print

Explore the withdrawal of M/s Vakrangee Hardware’s advance ruling application for the classification of Clear Float Glass at CAAR Mumbai.

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