#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 not Payable on Ambulances Services to MCGM
Goods and Services Tax

Goods and Services Tax
ITC cannot be availed on second hand car if applicant opted for concessional rate
Goods and Services Tax

Goods and Services Tax
Recipient of services/Goods or both cannot apply for advance ruling
Goods and Services Tax

Goods and Services Tax
Education Services provided are supply if employee-employer relation not established
Goods and Services Tax

Goods and Services Tax
Distillers Wet Grain Solubles (DWGS) classifiable under GST Tariff item 2303
Goods and Services Tax

Goods and Services Tax
AAR allows ‘Hotel OM Tunga Vihar’ to withdraw application
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on the basis of incomplete write up
Goods and Services Tax

Goods and Services Tax
18% GST Payable on activity of reshelling of old sugar mill rollers
Goods and Services Tax

Goods and Services Tax
GST payable on Service of repairs & maintenance of vehicles used for sewage
Goods and Services Tax

Goods and Services Tax
GST on manufacture & supply of Fortified Rice Kernels to TNCSC
Goods and Services Tax

Goods and Services Tax
Advance Ruling application submitted by recipient of services not admissible
Goods and Services Tax

Goods and Services Tax
AAR referred case to AAAR In view of difference in opinions of Members
Goods and Services Tax

Goods and Services Tax
ITC not admissible on Land leasing services for construction of immovable property
Goods and Services Tax

Goods and Services Tax
