#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
Tamil Nadu AAR ruled that 18% GST applicable on Electronic Toys as against 12% on other Toys
Goods and Services Tax

Goods and Services Tax
GST: Section 17(5)(c) restricts ITC on works contract services
Goods and Services Tax

Goods and Services Tax
Aluminium Composite Panel/Sheet is covered under HSN Code 7606
Goods and Services Tax

Goods and Services Tax
GST on land after developing by erecting civil structure or a building or a complex
Goods and Services Tax

Goods and Services Tax
Supply of cooking gas via pipeline with Maintenance Service is Composite Supply
Goods and Services Tax

Goods and Services Tax
GST on Supply of unconnected goods at nominal price against purchase of hosiery goods
Goods and Services Tax

Goods and Services Tax
GST: AAR explains when definition of ‘affordable residential apartment’ not applies
Goods and Services Tax

Goods and Services Tax
Manpower services: GST payable on entire billing amount inclusive of EPF & ESI etc.
Goods and Services Tax

Goods and Services Tax
Services provided by the Club to its members is taxable under GST
Goods and Services Tax

Goods and Services Tax
GST Payable on service of transportation of goods by road as part of EPC package
Goods and Services Tax

Goods and Services Tax
Supply of ‘Tertiary Treated water’ to NMC is ‘taxable supply’
Goods and Services Tax

Goods and Services Tax
GST registration not mandated if supplies not liable to tax or exempt
Goods and Services Tax

Goods and Services Tax
Crumb rubber/granule is classifiable under Heading 4004
Goods and Services Tax

Goods and Services Tax
