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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


Recovery from Contractors for Contract Breach or Non-performance: GST Taxable – AP AAR

Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...

July 4, 2024 519 Views 0 comment Print

GST Advance Ruling Mechanism: Law & Procedures

Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...

July 1, 2024 504 Views 0 comment Print

Salary Deductions for Canteen Services: No Supply, ITC Available

Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...

June 19, 2024 1314 Views 0 comment Print

GST Case Law Compendium – June 2024 Edition

Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...

June 14, 2024 7239 Views 0 comment Print

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 840 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 1989 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 870 Views 0 comment Print


Latest Judiciary


ITC eligibility on wires/cables & equipment for electricity transmission

Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...

July 17, 2024 66 Views 0 comment Print

No GST on Employee Canteen Charges: Alleima India Pvt Ltd (AAR Gujarat)

Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...

July 17, 2024 33 Views 0 comment Print

GST on advances received for supply portions under turnkey contracts

Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...

July 17, 2024 30 Views 0 comment Print

GST on Transportation of coal from mines to railway siding or delivery point

Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...

July 17, 2024 165 Views 0 comment Print

Advance Ruling Application Denied Due to Ongoing Audit Commissionerate Proceedings

Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...

July 17, 2024 54 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 735 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 1383 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 819 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 1899 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 1566 Views 0 comment Print


GST Case Law Compendium – February 2024 Edition

March 6, 2024 4218 Views 1 comment Print

Explore key GST rulings on electronic notices, refunds for coerced payments, ITC claim deadlines, and more from various High Courts. Insights for taxpayers and professionals.

GST Exemption Eligibility for Ticket Charges at Agricultural Exhibitions

March 6, 2024 465 Views 0 comment Print

Discover if ticket charges for agricultural exhibitions are exempt from GST, as per the Kerala AAR ruling for Regional Agricultural Research Station.

Educational Courses by Additional Skill Acquisition Programme Kerala Not Exempted from GST

March 6, 2024 591 Views 0 comment Print

AAR Kerala held that educational courses conducted by ‘Additional Skill Acquisition Programme’ does not sustain to avail exemption under entry No. 66 of Notification No. 12/2017 – CT (Rate) dated 28/06/2017.

ITC on Pump Leasing – Proportionate Eligibility: GST AAR Kerala Ruling

March 6, 2024 1539 Views 0 comment Print

Get insights from the GST AAR Kerala ruling on Kwality Auto Services. Learn about input tax credit admissibility for leasing pumps and equipment under CGST Act.

GST Exemption for Passenger Bus Rental Services to KSRTC by Maha Voyage LLP

March 6, 2024 699 Views 0 comment Print

Explore the GST ruling on Maha Voyage LLPs passenger bus rentals to KSRTC. Learn about the exemption under Notification No. 12/2017 and the implications for the transport services industry.

ITC Ineligibility for Blocked Credits under Section 17(5)(c): Kerala GST AAR Ruling

March 6, 2024 1989 Views 0 comment Print

Unveiling the Kerala GST AAR’s decision on Kannur International Airport’s eligibility for input tax credit on construction services under the CGST Act.

GST Rates for Government Works Contracts: 12% till 31/12/2021, 18% from 01/01/2022

March 6, 2024 6966 Views 0 comment Print

Understand the GST implications for works contract services awarded by Kerala State Film Development Corporation. Learn about the applicable tax rates and recent changes.

GST Exemption for Solar Power Electricity: YIS Power Solutions Ruling

March 6, 2024 2772 Views 0 comment Print

Explore the GST exemption on electricity from solar panels as per YIS Power Solutions Pvt Ltd’s GST AAR Kerala ruling. Analysis on tax implications and key insights.

GST Rates for Outboard Motor Engines and Spare Parts for Fishing Vessels

March 6, 2024 648 Views 0 comment Print

Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.

Classification of QDx Instacheck TM PCT with reader QDx Instacheck TM as a Kit

March 6, 2024 102 Views 0 comment Print

CAAR Mumbai clarifies classification of QDx Instacheck™ PCT kit with reader under Customs Tariff, impacting IGST rates for imports. Discover the details and implications.

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