#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
Composite Coaching Services Issues Clarified in Advance Ruling
Custom Duty

Custom Duty
CKD kits falls under heading 8703 & eligible for 30% rate of BCD
Goods and Services Tax

Goods and Services Tax
Advance GST Rulings of Kerala State from July 2017 to July 2021
Goods and Services Tax

Goods and Services Tax
Supply of services even by unincorporated association to its members for consideration is supply under GST
Goods and Services Tax

Goods and Services Tax
18% GST payable on setting up of a ‘Sulphate Removal Plant’
Goods and Services Tax

Goods and Services Tax
GST payable on reimbursement of electricity expenses if not on actual basis
Goods and Services Tax

Goods and Services Tax
Coaching services with other supply viz. test paper, printed material, bag, uniform etc. is a composite supply of services
Goods and Services Tax

Goods and Services Tax
Advance Ruling Under GST- Meaning, Procedure, Applicability
Goods and Services Tax

Goods and Services Tax
ITC allowable on Invoices, not furnished in FORM GSTR-1 by Suppliers
Goods and Services Tax

Goods and Services Tax
Transfer of Development Rights under JDA taxable on value of similar flats offered to independent buyers
Goods and Services Tax

Goods and Services Tax
NO GST exemption on works contract services to GHMC
Goods and Services Tax

Goods and Services Tax
ITC not allowable on expired cakes & pastries & needs to be reversed
Goods and Services Tax

Goods and Services Tax
HC directs Advance ruling authorities to answer specific questions asked by Appellant
Goods and Services Tax

Goods and Services Tax
