#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 answer Question on ITC Utilisation & ITC claim method
Goods and Services Tax

Goods and Services Tax
Geomembrane is classified at HSN 5911 & Tarpaulin at HSN 3926
Goods and Services Tax

Goods and Services Tax
GST on composite supply of works contract provided to Adani Road Transport Ltd.
Goods and Services Tax

Goods and Services Tax
12% GST Payable on supply of EPABX system for Railways
Goods and Services Tax

Goods and Services Tax
GST on re-gasification of LNG owned by GST registered customers
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on validity of tax invoice issued to Customers
Goods and Services Tax

Goods and Services Tax
Time of supply for discharge of GST in respect of Mobilization Advance
Goods and Services Tax

Goods and Services Tax
GST Rate on Marine engine falling under HSN 8402 and 8407
Goods and Services Tax

Goods and Services Tax
Tamarind Kernal Powder classifiable under Tariff Heading 1302 39 00
Goods and Services Tax

Goods and Services Tax
No GST on canteen charges collected from Employees & Paid to service provider
Goods and Services Tax

Goods and Services Tax
28% GST & 12% Compensation Cess leviable on Apple & Malt Cola Fizzy
Goods and Services Tax

Goods and Services Tax
28% GST & 12% GST Compensation Cess leviable on ‘Apple/Malt Cola Fizzy’
Goods and Services Tax

Goods and Services Tax
No GST on Canteen charges recovered from employees & paid to service provider
Goods and Services Tax

Goods and Services Tax
