#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
Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value
Goods and Services Tax

Goods and Services Tax
GST @12% leviable on contract w.r.t. construction of new railway sidings
Goods and Services Tax

Goods and Services Tax
Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910
Goods and Services Tax

Goods and Services Tax
Housing Board established by the government is a ‘Government Authority’
Goods and Services Tax

Goods and Services Tax
Inclusion of Diesel provided free of Cost in Value of service -Applicant withdraws application
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on utilization of ITC available in Electronic Credit Ledger
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling in respect of completed supply
Goods and Services Tax

Goods and Services Tax
Walltop computer is classifiable under tariff heading 84714190 as ‘automatic data processing machine’
Goods and Services Tax

Goods and Services Tax
GST on transfer of independent part of business pertaining to a mobile software
Goods and Services Tax

Goods and Services Tax
18% GST on Supply of Mangrove Seeds & Seedlings Plantation Services in Coastal Areas
Custom Duty

Custom Duty
Classification of imported Processed API Betel-nut product known as Supari
Custom Duty

Custom Duty
Classification of Processed API Betel-nut product known as SUPARI
Goods and Services Tax

Goods and Services Tax
GST on building construction works contract service provided to TSTDCL
Goods and Services Tax

Goods and Services Tax
