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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 TaxGST on used/second hand gold jewellery or ornaments- No Ruling by AAR due to lack of details
Goods and Services Tax

GST on used/second hand gold jewellery or ornaments- No Ruling by AAR due to lack of details

Editor44 years ago
Goods and Services Tax5% GST leviable on Composite supply of works contract of earth work of Central railways
Goods and Services Tax

5% GST leviable on Composite supply of works contract of earth work of Central railways

Editor44 years ago
Goods and Services TaxGST on payment of road tax/registration fees, insurance premium in the course of Leasing of vehicle
Goods and Services Tax

GST on payment of road tax/registration fees, insurance premium in the course of Leasing of vehicle

Editor44 years ago
Goods and Services TaxAAR has no jurisdiction to admit questions relating to refund of tax
Goods and Services Tax

AAR has no jurisdiction to admit questions relating to refund of tax

Editor44 years ago
Goods and Services TaxITC on Works Contract’ of Construction of ‘Integrated Factory Premises’
Goods and Services Tax

ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’

Editor44 years ago
Goods and Services TaxGST on coal handling and Distribution charges
Goods and Services Tax

GST on coal handling and Distribution charges

editor34 years ago
Goods and Services TaxGST on project management consultancy services to Vedanta Limited
Goods and Services Tax

GST on project management consultancy services to Vedanta Limited

editor34 years ago
Goods and Services Tax12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus
Goods and Services Tax

12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus

Editor24 years ago
Goods and Services TaxGST on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)
Goods and Services Tax

GST on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

Editor64 years ago
Goods and Services TaxAAR cannot give ruling on issue already decided by any Authority
Goods and Services Tax

AAR cannot give ruling on issue already decided by any Authority

Editor24 years ago
Goods and Services TaxApplicant cannot be treated as fair price shop if not supplying to ration card holders: AAR
Goods and Services Tax

Applicant cannot be treated as fair price shop if not supplying to ration card holders: AAR

Editor24 years ago
Goods and Services TaxAAR explains meaning of Fair Price Shop
Goods and Services Tax

AAR explains meaning of Fair Price Shop

Editor24 years ago
Goods and Services TaxAAR reject application as question raised in the application was pending
Goods and Services Tax

AAR reject application as question raised in the application was pending

Editor64 years ago
Goods and Services TaxGST on design & development of patterns used for manufacturing of camshafts for Overseas Customers
Goods and Services Tax

GST on design & development of patterns used for manufacturing of camshafts for Overseas Customers

Editor44 years ago