#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
Transfer on a going concern is supply of service & exempted from GST
Goods and Services Tax

Goods and Services Tax
Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903
Goods and Services Tax

Goods and Services Tax
No GST on Hostel Rent of less than Rs. 1000 per day per Student
Goods and Services Tax

Goods and Services Tax
‘Other Services’ not part of Composite supply with Main Construction Service, chargeable to GST @ 18%
Goods and Services Tax

Goods and Services Tax
Cost of refurbishment not includible in purchase price for calculation of margin for Valuation & Levy under GST
Goods and Services Tax

Goods and Services Tax
ITC not available on Canteen Services provided to Employees
Goods and Services Tax

Goods and Services Tax
Liaison Office not liable to pay GST on Services Rendered by Head Office
Goods and Services Tax

Goods and Services Tax
GST applicable on R&D Activities on Goods made available by Foreign entities
Goods and Services Tax

Goods and Services Tax
Lassi is Exempted under GST
Goods and Services Tax

Goods and Services Tax
Purchaser has no locus standi to file Advance ruling application
Goods and Services Tax

Goods and Services Tax
Classification of Gypsum Board made-up of Gypsum, glass fibre & additives
Goods and Services Tax

Goods and Services Tax
ITC not available on Air Conditioning & Cooling System by applying Test of Permanency
Goods and Services Tax

Goods and Services Tax
Contract for supply of manpower for managing solid waste not come under definition of ‘Composite supply of Goods & Service’
Custom Duty

Custom Duty
