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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.

4,545 articles
Goods and Services TaxApplicability of GST on sale of used motor vehicles
Goods and Services Tax

Applicability of GST on sale of used motor vehicles

CA Dinesh Singhal4 years ago
Goods and Services TaxIncentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount
Goods and Services Tax

Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount

Bimal Jain4 years ago
Goods and Services TaxTurmeric in Whole form falls under the definition of ‘Agricultural Produce’
Goods and Services Tax

Turmeric in Whole form falls under the definition of ‘Agricultural Produce’

Editor64 years ago
Goods and Services TaxITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey
Goods and Services Tax

ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey

Editor64 years ago
Goods and Services TaxGST on royalty for Mining Lease & contributions to DMF & NMET
Goods and Services Tax

GST on royalty for Mining Lease & contributions to DMF & NMET

Editor24 years ago
Goods and Services TaxGST payable on forest permit fee under reverse charge mechanism
Goods and Services Tax

GST payable on forest permit fee under reverse charge mechanism

Editor24 years ago
Goods and Services TaxNo change in GST rate wef 1.1.2022 on composite supply of works contracts
Goods and Services Tax

No change in GST rate wef 1.1.2022 on composite supply of works contracts

Editor24 years ago
Goods and Services TaxGST not payable on license fee for Leasing of residential building for residence
Goods and Services Tax

GST not payable on license fee for Leasing of residential building for residence

Editor64 years ago
Goods and Services TaxGST on services provided by Executive Council of Insurers
Goods and Services Tax

GST on services provided by Executive Council of Insurers

Editor64 years ago
Goods and Services TaxGST Payable on gratuitous payment by an outgoing member to society
Goods and Services Tax

GST Payable on gratuitous payment by an outgoing member to society

Editor64 years ago
Goods and Services TaxGST not payable by Society if monthly collection per member not exceeds Rs.7500 per member
Goods and Services Tax

GST not payable by Society if monthly collection per member not exceeds Rs.7500 per member

Editor24 years ago
Goods and Services TaxNo GST exemption on Medical health insurance premium for employees
Goods and Services Tax

No GST exemption on Medical health insurance premium for employees

Editor24 years ago
Goods and Services TaxDiesel is excluded from levy of GST: AAR
Goods and Services Tax

Diesel is excluded from levy of GST: AAR

Editor24 years ago
Goods and Services TaxGST on Supply of accommodation & Food to students – Composite or Distinct Supply?
Goods and Services Tax

GST on Supply of accommodation & Food to students – Composite or Distinct Supply?

Editor24 years ago