#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
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
School building for use by State Government for education cannot be considered a commercial building
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
