#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.
Goods and Services Tax

Goods and Services Tax
Afforestation of plants by charitable trust is exempt from GST
Goods and Services Tax

Goods and Services Tax
No ruling by AAR if Applicant fails to submit sufficient documents
Goods and Services Tax

Goods and Services Tax
No GST exemption on Treated Water’ obtained from CETP
Goods and Services Tax

Goods and Services Tax
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)
Goods and Services Tax

Goods and Services Tax
18% GST rate applicable on supply of Services to Uttar Pradesh Jal Nigam
Goods and Services Tax

Goods and Services Tax
Eco-friendly expandable paper wrap (honeycomb paper for wrapping) falls under HSN 48239013
Goods and Services Tax

Goods and Services Tax
GST on welding, painting, etc. of rail lines/tracks
Goods and Services Tax

Goods and Services Tax
GST on composite works contract services supplied to UPJN
Goods and Services Tax

Goods and Services Tax
GST on affiliation provided by Kota University to its constituent colleges
Goods and Services Tax

Goods and Services Tax
AAR rejects Advance ruling application filed without payment of requisite fees
Goods and Services Tax

Goods and Services Tax
Right to use of parking space with sale of apartments is not a composite supply
Goods and Services Tax

Goods and Services Tax
GST on health care services to senior citizens at their door step
Goods and Services Tax

Goods and Services Tax
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Goods and Services Tax

Goods and Services Tax
