#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.
Custom Duty

Custom Duty
Sharp monitors are correctly classifiable under heading 8528
Goods and Services Tax

Goods and Services Tax
Transformers not forms part of WOEG and are leviable to GST @ 18%
Goods and Services Tax

Goods and Services Tax
Construction for promotional business oriented activities not eligible for concessional GST rate
Goods and Services Tax

Goods and Services Tax
Only a supplier can file an application for advance ruling: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Transfer of business by way of merger of two GST registrations amounts to Supply
Goods and Services Tax

Goods and Services Tax
GST Payable on transfer of business if transfer is not as going concern
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on issues already decided in audit proceedings
Goods and Services Tax

Goods and Services Tax
Determination of place of supply, is beyond the scope of advance ruling
Goods and Services Tax

Goods and Services Tax
GST on computer software supplied to public funded research institutions
Goods and Services Tax

Goods and Services Tax
ITC can be Availed on IGST Paid on Imports for both Intra & Inter-State Sales: AAR
Goods and Services Tax

Goods and Services Tax
RTO taxes & Insurance premium will form Part of Sale Value under MVAT Act, 2002
Goods and Services Tax

Goods and Services Tax
Benefit of concessional rate of GST on Works Contract for Excavation Work
Goods and Services Tax

Goods and Services Tax
GST on work contract for Earth Work such as Excavation for Tunnel etc
Goods and Services Tax

Goods and Services Tax
