#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
Applicability of GST on sale of used motor vehicles
Goods and Services Tax

Goods and Services Tax
Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount
Goods and Services Tax

Goods and Services Tax
Turmeric in Whole form falls under the definition of ‘Agricultural Produce’
Goods and Services Tax

Goods and Services Tax
ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey
Goods and Services Tax

Goods and Services Tax
GST on royalty for Mining Lease & contributions to DMF & NMET
Goods and Services Tax

Goods and Services Tax
GST payable on forest permit fee under reverse charge mechanism
Goods and Services Tax

Goods and Services Tax
No change in GST rate wef 1.1.2022 on composite supply of works contracts
Goods and Services Tax

Goods and Services Tax
GST not payable on license fee for Leasing of residential building for residence
Goods and Services Tax

Goods and Services Tax
GST on services provided by Executive Council of Insurers
Goods and Services Tax

Goods and Services Tax
GST Payable on gratuitous payment by an outgoing member to society
Goods and Services Tax

Goods and Services Tax
GST not payable by Society if monthly collection per member not exceeds Rs.7500 per member
Goods and Services Tax

Goods and Services Tax
No GST exemption on Medical health insurance premium for employees
Goods and Services Tax

Goods and Services Tax
Diesel is excluded from levy of GST: AAR
Goods and Services Tax

Goods and Services Tax
