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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 TaxFire Station cannot be considered a commercial building: AAR
Goods and Services Tax

Fire Station cannot be considered a commercial building: AAR

Editor44 years ago
Custom DutyClassification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon
Custom Duty

Classification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon

Editor24 years ago
Custom DutyClassification of fatty substance mixture for developing aqua feed products
Custom Duty

Classification of fatty substance mixture for developing aqua feed products

editor34 years ago
Goods and Services TaxReady to Eat’ Popcorn Sold In Retail Packages Attracts 18% GST: AAR
Goods and Services Tax

Ready to Eat’ Popcorn Sold In Retail Packages Attracts 18% GST: AAR

REENA CONSUL4 years ago
Goods and Services TaxGST on Composite supply of works contract involving predominantly earth work
Goods and Services Tax

GST on Composite supply of works contract involving predominantly earth work

Editor64 years ago
Goods and Services TaxSupply of Bus body building on chassis owned by customer is supply of Service
Goods and Services Tax

Supply of Bus body building on chassis owned by customer is supply of Service

Editor24 years ago
Goods and Services TaxGST on free of cost bus transport facilities provided to employees
Goods and Services Tax

GST on free of cost bus transport facilities provided to employees

Editor24 years ago
Goods and Services TaxAAR cannot substitute word ‘CGST Rules’ for ‘Notification’ referred in section 97(2)(b)
Goods and Services Tax

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

Editor44 years ago
Goods and Services TaxGST on employees portion of 3rd Party canteen charges
Goods and Services Tax

GST on employees portion of 3rd Party canteen charges

Editor44 years ago
Goods and Services TaxEmployer’s Share in Employee Refreshments Not Taxable as Supply of Services: AAR Gujarat
Goods and Services Tax

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

Editor24 years ago
Goods and Services TaxAAr can give ruling only on supply being undertaken or proposed to be undertaken
Goods and Services Tax

AAr can give ruling only on supply being undertaken or proposed to be undertaken

Editor24 years ago
Goods and Services TaxRecipient of Services cannot apply to know SAC & GST rate: AAR
Goods and Services Tax

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

Editor24 years ago
Goods and Services Tax‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’
Goods and Services Tax

‘Anna Malai Mithai’ classifiable under HSN 2106 90 as ‘Sweetmeat’

Editor64 years ago
Goods and Services TaxGST AAR Telangana allows Swan Environmental Private Limited to withdraw application
Goods and Services Tax

GST AAR Telangana allows Swan Environmental Private Limited to withdraw application

Editor44 years ago