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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 Rates for Affordable & Other Residential Construction Services: Kerala AAR

March 6, 2024 1491 Views 0 comment Print

Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.

Clean Bio Zinc (NSP) Classifiable under CTH 38089290: CAAR Mumbai

March 4, 2024 237 Views 0 comment Print

CAAR Mumbai rules Clean Bio Zinc (NSP) falls under CTH 38089290, highlighting its use in anti-dandruff shampoos and as a fungicide. Discover the full analysis.

Roasted Areca Nuts Classification: CAAR Delhi Ruling

March 2, 2024 1302 Views 0 comment Print

Explore the CAAR Delhi’s ruling on the classification of Roasted Areca Nuts under Customs Tariff, including whole, split, and cut types. A detailed analysis.

CAAR Delhi Ruling on Whey Protein Classification

February 29, 2024 897 Views 0 comment Print

Explore CAAR Delhi’s definitive ruling on whey protein classification under the Customs Tariff Act. Understand the impact on imports and industry standards.

Operation Theatre Lights’ merit classification under CTH 9018 CAAR Mumbai

February 29, 2024 231 Views 0 comment Print

Unveiling CAAR Mumbai’s ruling on OT Light classification under Customs Tariff. Expert analysis on Edifice Medical’s case and legal precedents.

Nokia Solutions & Networks: Classification Dispute on DWDM & OTN Technology- CAAR Delhi

February 29, 2024 339 Views 0 comment Print

Explore the customs ruling dispute involving Nokia Solutions & Networks India Pvt. Ltd. over the classification of Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology.

AAR can’t give ruling on issues not covered under Section 97(2) of CGST Act 2017

February 28, 2024 666 Views 0 comment Print

Discover why the AAR cannot issue rulings on matters outside CGST Act 2017, Section 97(2), through the case of Srinivasa Constructions India Pvt. Ltd.

E-Commerce Operator Must Register for TCS under CGST Act 2017

February 28, 2024 1095 Views 0 comment Print

Dive into the details of Changejar Technologies Pvt. Ltd’s GST AAR in Karnataka. Learn about their classification as an e-commerce operator, tax obligations, and more.

L&T Hydrocarbon Engineering GST Classification: Appellate Authority’s Ruling

February 28, 2024 624 Views 0 comment Print

Explore the detailed analysis of L&T Hydrocarbon Engineerings GST appeal in Rajasthan, covering EPC contracts, infrastructure facilities, and the 18% GST dispute.

Kalpataru Projects GST Classification: Appellate Authority’s Ruling

February 28, 2024 783 Views 0 comment Print

Explore the details of the appeal by Kalpataru Projects International Limited regarding the classification of construction services under GST. Learn about the ruling modifications and its impact.

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