#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
GST on sale of coal reject by a power plant of CSPGCL
Goods and Services Tax

Goods and Services Tax
ITC on goods & services used for lying of cross – country pipeline nearby river
Goods and Services Tax

Goods and Services Tax
GST on supply by Gangaur Sweets through its restaurant & sweetshop
Goods and Services Tax

Goods and Services Tax
Applicability of GST on vaccination done by doctors in their clinic (OPD)
Goods and Services Tax

Goods and Services Tax
GST on Fabrication of structural steel/ technological structures
Goods and Services Tax

Goods and Services Tax
GST liability on the purchase of biomass power plant through e-auction
Goods and Services Tax

Goods and Services Tax
18% GST applicable on services to RITES Ltd for renewal/renovation of railway track
Goods and Services Tax

Goods and Services Tax
18% GST under RCM payable on Royalty for mining right to Government
Goods and Services Tax

Goods and Services Tax
Royalty amount for mining is to be included while arriving transaction value for payment of GST
Goods and Services Tax

Goods and Services Tax
Hiring of goods transportation vehicle by GTA is exempted from GST
Goods and Services Tax

Goods and Services Tax
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
Custom Duty

Custom Duty
Display assembly/module merit classification under Sub-heading 85249100
Custom Duty

Custom Duty
Video projector classifiable under headings 85286900
Custom Duty

Custom Duty
