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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 120 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 117 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


GST not leviable on sale of unbranded/non packaged Broken Rice

December 10, 2023 1896 Views 0 comment Print

AAR West Bengal ruling in the case of Tamal Kundu, declaring GST exemption on the sale of unbranded and non-packaged Broken Rice. Key insights on classification and taxation.

Aircrafts classifiable under CTH 8802 & attracts GST 5%: GST AAR Gujarat

December 6, 2023 1521 Views 0 comment Print

Explore the GST implications of the contract between Tata Advanced Systems Ltd. and Airbus. Understand the nature of supply, tax classification, value determination, and time of supply for GST.

AAR cannot give ruling on how to rectify mistake in GSTR -1

December 6, 2023 4122 Views 0 comment Print

Rey Cabcon India Limited case clarifies Authority for Advance Ruling (AAR) limits; AAR can’t guide on GSTR-1 mistakes. Get insights on GST dispute settlement.

No GST Exemption if Monthly Society Maintenance Charges exceeds INR 7500

December 6, 2023 11607 Views 0 comment Print

AAR ruling clarifies the GST implications on various charges collected by the Association of Apartment Owners, emphasizing that the exemption is subject to the condition that maintenance charges do not exceed Rs. 7,500/- per month per member.

GST payable under FCM on Residential Dwellings Leased for Commercial Use

December 1, 2023 2076 Views 0 comment Print

GST AAR Rajasthan ruling on Deepak Jain’s commercial property lease clarifies GST implications on residential dwellings, emphasizing actual use over designation.

GST on hostel accommodation services & supply of in-house food to inmates 

November 29, 2023 4236 Views 0 comment Print

Explore the detailed analysis of AAR Tamilnadu’s ruling on GST for hostel accommodation services and in-house food supply. Learn about eligibility, tax rates, and composite supply implications.

HSN Codes & GST Rates for Urban Roots, Bio Kavach, & Immunity Booster – Avinja 7

November 20, 2023 1788 Views 0 comment Print

HSN codes & GST rates for Urban Roots, Bio Kavach, and Immunity Booster Avinja 7. Read detailed AAR Telangana ruling on classification and tax rates.

GST exemption extended to a works contractor is not applicable for his procurement 

November 17, 2023 6645 Views 0 comment Print

Explore the AAR ruling on GST exemption for Immense Construction Company in Telangana. Analysis of works contracts and procurement implications.

GST & ITC on recovery from employees against canteen/transportation facilities

November 17, 2023 3507 Views 1 comment Print

Explore GST implications & Input Tax Credit eligibility for canteen and transportation services in recent AAR Telangana ruling on Kirby Building Systems.

GST Case Law Compendium – November Edition

November 16, 2023 8433 Views 0 comment Print

Explore recent GST court rulings on denial of credit, cancellation of registration, search conditions, appellate authority powers, and more. Stay informed on crucial GST issues.

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