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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 114 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 198 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


No advance ruling on transaction already undertaken or to recipient of supply

January 2, 2024 1017 Views 0 comment Print

Explore the GST implications on Shriram Pistons & Rings Limited’s canteen services with our in-depth analysis, covering taxability, supply scope, and input tax credit eligibility.

Jaipur Development Authority & GST: State Government Status under Entry 3A

January 2, 2024 1437 Views 1 comment Print

Understanding the tax implications for entities like Jaipur Development Authority (JDA) under the Goods and Services Tax (GST) is crucial. In this article, we delve into the specific case of JDA and its classification in relation to Entry 3A of Notification No. 12/2017.

Classification & Tax Rate for Guar Gum Slurry: AAR Rajasthan Rejects Application

January 2, 2024 738 Views 0 comment Print

Discover rejection of an Advance Ruling Application on classification and tax rate for guar gum slurry by M/s Supreme Gums Private Ltd. Insights from AAR Rajasthan’s decision.

Input Tax Credit on Blended Biofuel: AAR Rajasthan allows Application withdrawal

January 2, 2024 1710 Views 0 comment Print

Explore the withdrawal of an Advance Ruling Application regarding input tax credit for biofuel used in transportation services. Get insights from the AAR Rajasthan’s decision.

GST rate on contracts executed before notification No. 03/2022-Central Tax (Rate)

December 29, 2023 18612 Views 0 comment Print

Get clarity on GST rates for contracts pre & post-notification (No. 03/2022-Central Tax). AAR ruling for PPS Builders Pvt Ltd. 12% or 18%? Find out!

F-18 Products classifiable under HSN code 30063000 & 18% GST applicable

December 29, 2023 1368 Views 0 comment Print

Explore GST classification of F-18 products under HSN 30063000, as per AAR ruling in case of IBA Molecular Imaging (India) P. Ltd. 18% GST applicable.

Service recipient ineligible for Advance Ruling: GST AAR Uttar Pradesh

December 29, 2023 663 Views 0 comment Print

Explore the case of Spring Infrastructures in GST AAR Uttar Pradesh, where the service recipient is deemed ineligible for an advance ruling. Get insights into the complex GST implications.

GST Rate for Solar Driven Submersible Pump & HSN Code: Aastha Traders Case

December 29, 2023 5067 Views 0 comment Print

Explore GST rate for solar-driven submersible pumps and corresponding HSN code based on Aastha Traders case in Uttar Pradesh. Get detailed insights here.

Only supplier of services can file Application for Advance Ruling: AAR Uttar Pradesh

December 29, 2023 867 Views 0 comment Print

Explore the GST advance ruling for Lavish Buildmart Pvt. Ltd. on tax liability for lease premium. Analysis of RCM, lease nature, and applicability of notifications.

Only supplier of services/Goods can file Application for GST Advance Ruling

December 29, 2023 681 Views 0 comment Print

Explore the eligibility criteria for GST advance rulings as Saharanpur Smart City Limited’s application is examined by GST AAR Uttar Pradesh. Discover key findings.

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