#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
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
GST AAR Telangana allows Swan Environmental Private Limited to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on supply of supply of fortified rice to different Rice Millers
Goods and Services Tax

Goods and Services Tax
GST AAR Telangana allows Deccan Club, Hyderabad to withdraw application
Goods and Services Tax

Goods and Services Tax
IGST paid on imports is eligible to be availed as ITC both on intra & inter-state sales
Goods and Services Tax

Goods and Services Tax
GST applicable on Liquidated damages for delay in performance of contract
Goods and Services Tax

Goods and Services Tax
GST on dismantling & installation of sleepers for Railways
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows Rich Products and Solutions Pvt Ltd to withdraw application
Custom Duty

Custom Duty
