#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: AAR Punjab allows Vividha Infrastructure to withdraw application
Goods and Services Tax

Goods and Services Tax
‘Ber Berry’ classifiable under chapter heading 2008
Goods and Services Tax

Goods and Services Tax
18% GST Payable on construction of IT Incubation Centre for TSIIC
Goods and Services Tax

Goods and Services Tax
GST on Construction of IT towers for TSIIC
Goods and Services Tax

Goods and Services Tax
18% GST payable on construction of Administrative building for TSIIC
Goods and Services Tax

Goods and Services Tax
Advance ruling cannot sought by applicant in relation to supply being received by him
Goods and Services Tax

Goods and Services Tax
Comfort patch classifiable under HSN 3005- GST Rate 12%
Goods and Services Tax

Goods and Services Tax
GST not leviable on supply incurred during warranty period, free of cost
Goods and Services Tax

Goods and Services Tax
Multiple GST registrations for multiple companies from same address: AAR rejects application
Goods and Services Tax

Goods and Services Tax
Only supplier is eligible to seek advance ruling under GST
Goods and Services Tax

Goods and Services Tax
Obesity is not a disease – Orlistat pellet cannot be classified as medicaments
Goods and Services Tax

Goods and Services Tax
No advance ruling where supplies undertaken prior to date of filing of application
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows ‘Sonai Tarmat JV’ to withdraw application
Goods and Services Tax

Goods and Services Tax
