#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
Sale of internet Advertising Space (except on commission) classifiable under SAC 998365
Goods and Services Tax

Goods and Services Tax
GST registration should be retained or surrendered – AAR cannot answer
Goods and Services Tax

Goods and Services Tax
Central & State Board are educational institutions for conducting examinations
Goods and Services Tax

Goods and Services Tax
AAR explains when vessel support services can be treated as Export of services
Goods and Services Tax

Goods and Services Tax
No GST Advance ruling if question is already pending or decided in any proceedings
Goods and Services Tax

Goods and Services Tax
GST: Toll charges liable to be included in value of outward supply of service
Goods and Services Tax

Goods and Services Tax
GST on supply of pure Solid waste management services to municipalities
Goods and Services Tax

Goods and Services Tax
GST on Supply of Medicines & consumables to Out-patients admitted to hospital
Goods and Services Tax

Goods and Services Tax
No ruling if applicant fails to substantiate proposed transaction: AAR
Goods and Services Tax

Goods and Services Tax
e-rickshaw classifiable as electrically operated vehicle despite sale without battery
Goods and Services Tax

Goods and Services Tax
e-rickshaw sold without battery classifiable as electrically operated vehicle
Goods and Services Tax

Goods and Services Tax
ITC on purchase of demo vehicle can be utilisied to discharge liability
Goods and Services Tax

Goods and Services Tax
No GST on reimbursement received by industry partner for stipend paid to students
Goods and Services Tax

Goods and Services Tax
