#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
Supply of vouchers by Appellant is a supply of goods: AAAR
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows withdrawal of application by Antony Commercial Vehicles Pvt Ltd
Goods and Services Tax

Goods and Services Tax
GST @ 12% chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC
Custom Duty

Custom Duty
CAAR cannot give ruling if a writ is pending before HC in which CAAR is also a party
Custom Duty

Custom Duty
Amazon Fire TV Stick classifiable under sub-heading 85176290
Goods and Services Tax

Goods and Services Tax
ITC not eligible on expenses for construction of commercial complex for leasing
Goods and Services Tax

Goods and Services Tax
Consideration for GST includes reimbursement of Basic Salary, ESIC, EPF, Bonus
Goods and Services Tax

Goods and Services Tax
12% IGST payable on ‘diagnostic & laboratory reagents’ imported & supplied
Goods and Services Tax

Goods and Services Tax
GST on setting up of Wet Limestone FGD plant and operation & maintenance
Goods and Services Tax

Goods and Services Tax
18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
Goods and Services Tax

Goods and Services Tax
No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
Goods and Services Tax

Goods and Services Tax
GST on Part Recovery of transport facility provided to employees
Goods and Services Tax

Goods and Services Tax
GST leviable on reimbursement of electricity and water charges and to be included in value of supply
Goods and Services Tax

Goods and Services Tax
