#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
Fire Station cannot be considered a commercial building: AAR
Custom Duty

Custom Duty
Classification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon
Custom Duty

Custom Duty
Classification of fatty substance mixture for developing aqua feed products
Goods and Services Tax

Goods and Services Tax
Ready to Eat’ Popcorn Sold In Retail Packages Attracts 18% GST: AAR
Goods and Services Tax

Goods and Services Tax
GST on Composite supply of works contract involving predominantly earth work
Goods and Services Tax

Goods and Services Tax
Supply of Bus body building on chassis owned by customer is supply of Service
Goods and Services Tax

Goods and Services Tax
GST on free of cost bus transport facilities provided to employees
Goods and Services Tax

Goods and Services Tax
AAR cannot substitute word ‘CGST Rules’ for ‘Notification’ referred in section 97(2)(b)
Goods and Services Tax

Goods and Services Tax
GST on employees portion of 3rd Party canteen charges
Goods and Services Tax

Goods and Services Tax
Employer’s Share in Employee Refreshments Not Taxable as Supply of Services: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
AAr can give ruling only on supply being undertaken or proposed to be undertaken
Goods and Services Tax

Goods and Services Tax
Recipient of Services cannot apply to know SAC & GST rate: AAR
Goods and Services Tax

Goods and Services Tax
‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’
Goods and Services Tax

Goods and Services Tax
