#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 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
Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’
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
