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

Goods and Services Tax
5% GST leviable on Composite supply of works contract of earth work of Central railways
Goods and Services Tax

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

Goods and Services Tax
AAR has no jurisdiction to admit questions relating to refund of tax
Goods and Services Tax

Goods and Services Tax
ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’
Goods and Services Tax

Goods and Services Tax
GST on coal handling and Distribution charges
Goods and Services Tax

Goods and Services Tax
GST on project management consultancy services to Vedanta Limited
Goods and Services Tax

Goods and Services Tax
12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus
Goods and Services Tax

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

Goods and Services Tax
AAR cannot give ruling on issue already decided by any Authority
Goods and Services Tax

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

Goods and Services Tax
AAR explains meaning of Fair Price Shop
Goods and Services Tax

Goods and Services Tax
AAR reject application as question raised in the application was pending
Goods and Services Tax

Goods and Services Tax
