#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 on sprinkler/drip irrigation system including laterals, P.V.C. Pipe- AAR Rectifies its Ruling
Custom Duty
Custom Duty
Head mounted tablets classifiable under CTH 85176290
Goods and Services Tax
Goods and Services Tax
GST on supply by Modal jail & Prisoner Training Rehabilitation & Welfare Society
Goods and Services Tax
Goods and Services Tax
Subsidy paid by Government is deductible for arriving at taxable value for chargeability of GST
Goods and Services Tax
Goods and Services Tax
Hiring of Non AC Buses to Company for Transport of Staff is taxable under “Rent-a-cab” Service
Goods and Services Tax
Goods and Services Tax
Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing
Goods and Services Tax
Goods and Services Tax
E-Commerce Operator for booking of cabs liable for GST registration
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
