#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
Installation services for illumination of roads cannot be construed as Construction Services
Goods and Services Tax

Goods and Services Tax
Service to AIIMS by way of Entrance examination is exempt from GST
Goods and Services Tax

Goods and Services Tax
GST on construction of rail infrastructure facilities
Goods and Services Tax

Goods and Services Tax
Concessional GST rate of 0.75% on construction applies to promoter & not to sub-contractor
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling based on incomplete & inconclusive documents submitted by applicant
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on supply supposed to have been completed
Goods and Services Tax

Goods and Services Tax
Applicant is an intermediary if acts as a conduit between a Company & its customers
Goods and Services Tax

Goods and Services Tax
GST on support services for water transport vessels in Indian Territory
Goods and Services Tax

Goods and Services Tax
GST on supply of U-Bolt and Front Spring Bolt made up of Steel
Custom Duty

Custom Duty
CAAR allows withdrawal of Application for Advance Ruling
Custom Duty

Custom Duty
Applicant can withdraw application before pronouncement of advance ruling
Custom Duty

Custom Duty
CAAR rejects application as dispute already attained a formal status
Custom Duty

Custom Duty
CAAR rejects application as question raised was already pending before a Custom officer
Goods and Services Tax

Goods and Services Tax
