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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.

Latest Articles


GST leviable at 18 percent on solar-powered submersible pump

Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...

April 10, 2024 516 Views 0 comment Print

GST Applicable on Lump Sum Upfront Premium for Leasehold Rights Transfer Charges

Goods and Services Tax : Understand the implications of GST on lump sum upfront premiums for leasehold rights transfer. Learn the ruling and its impact on ...

April 5, 2024 852 Views 0 comment Print

Printing & supply of textbooks to Government department are taxable under GST

Goods and Services Tax : Explore the tax implications of printing and supplying textbooks to government departments under GST. Dive into a detailed analysi...

April 2, 2024 711 Views 0 comment Print

GST Case Law Compendium – March 24 Edition

CA, CS, CMA : Explore key GST rulings: supplier liability, assessment notices, interest on delayed returns, revocation of registration, rectific...

March 26, 2024 3117 Views 2 comments Print

Perquisites provided by employer to employee under contractual agreement would not be considered as Supply under GST

Goods and Services Tax : Explore the Gujarat AAR ruling exempting employer-provided perks from GST, implications, ITC eligibility, and contractual agreemen...

March 18, 2024 480 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1902 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 840 Views 0 comment Print


Latest Judiciary


SEZ Units Exempt from GST under RCM for Specified Services if they furnish LUT/Bond

Goods and Services Tax : Under GST RCM, learn if SEZ units like Waaree Energies Limited need to pay tax on certain services. Analysis of relevant notificat...

April 19, 2024 108 Views 0 comment Print

Tax Liability of SEZ Unit for Advocate Services under RCM: AAR Ruling

Goods and Services Tax : Explore the GST ruling on tax liability for SEZ units regarding advocate services under Notification No. 10/2017-IT(Rate). Underst...

April 19, 2024 78 Views 0 comment Print

GST on Insulating Bare M.S. Pipes: Job Work with PU Foam & PE Film/HDPE Jackets

Goods and Services Tax : Understand the GST classification of insulating bare M.S. pipes using PU Foam and PE Film/HDPE jackets. Detailed analysis of AAR G...

April 19, 2024 51 Views 0 comment Print

Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

Custom Duty : In re L S Metal Vina LLC (CAAR New Delhi) - CAAR cannot give ruling where there is an ongoing investigation or assessment has been...

April 11, 2024 96 Views 0 comment Print

Raw Silicon Carbide Bricks for DPF application falls under CTH 6902 2040

Custom Duty : CAAR Mumbai held that Raw Silicon Carbide Bricks for DPI application merit classification under Custom Tariff Heading 6902, more s...

April 11, 2024 108 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 672 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1350 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 774 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 1872 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 1503 Views 0 comment Print


GST Tax Rate for Rental/Leasing of Industrial Equipment with Operators

January 11, 2024 906 Views 0 comment Print

Ventair Engineers gets clarity from GST AAR Telangana on tax rates for industrial equipment leasing. Detailed analysis of HSN codes and applicable rates.

RFCL falls under Section 51(1)(d) of CGST Act as a PSU: AAR Telangana

January 11, 2024 534 Views 0 comment Print

The first question posed to the AAR was whether RFCL can be classified as a notified person under Section 51 of the CGST Act, read with Notification No. 33/2017 dated 15th September 2017. The AAR ruled in the affirmative, acknowledging that RFCL falls under Section 51(1)(d) as a Public Sector Undertaking (PSU).

Classification of Roasted Areca Nut/Betel Nut: In re Perfect Trading Co. (CAAR Delhi)

January 11, 2024 585 Views 0 comment Print

CAAR Delhi rules on Perfect Trading Co.’s classification of Roasted Areca/Betel Nuts under CTH 20081920, affirming reliance on HSN Explanatory Notes and recent judicial precedents, setting a significant benchmark for customs classification.

GST rate on sale of Land and Duplex on execution of two separate Agreements

January 10, 2024 3753 Views 0 comment Print

Implications of GST on the sale of land and duplex as per the recent ruling by GST AAR Odisha. Understand applicable rates, input tax credit eligibility, and key considerations.

CAAR Classifies Roasted Areca Nuts Under CTH 20081920 in Favor of Perfect Trading Co.

January 10, 2024 549 Views 0 comment Print

Customs Authority for Advance Rulings in New Delhi resolves classification of Roasted Areca Nuts, setting a precedent for similar cases. Learn the ruling details.

Early Lease Termination Damages Considered GST Supply: Karnataka AAR

January 6, 2024 846 Views 0 comment Print

Karnataka AAR in Enzyme Business Centre case rules damages for early lease termination constitute GST supply under CGST Act, subject to 18% tax rate.

Raw unmanufactured tobacco dust with added scent, falls under Ch-2401

January 4, 2024 387 Views 0 comment Print

Explore modified GST classification for Pandey Traders’ product under Ch-2401. Detailed analysis of appeal proceedings and key grounds for modification.

No advance ruling on transaction already undertaken or to recipient of supply

January 2, 2024 402 Views 0 comment Print

Explore the GST implications on Shriram Pistons & Rings Limited’s canteen services with our in-depth analysis, covering taxability, supply scope, and input tax credit eligibility.

Jaipur Development Authority & GST: State Government Status under Entry 3A

January 2, 2024 531 Views 1 comment Print

Understanding the tax implications for entities like Jaipur Development Authority (JDA) under the Goods and Services Tax (GST) is crucial. In this article, we delve into the specific case of JDA and its classification in relation to Entry 3A of Notification No. 12/2017.

Classification & Tax Rate for Guar Gum Slurry: AAR Rajasthan Rejects Application

January 2, 2024 201 Views 0 comment Print

Discover rejection of an Advance Ruling Application on classification and tax rate for guar gum slurry by M/s Supreme Gums Private Ltd. Insights from AAR Rajasthan’s decision.

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