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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.

4,622 articles
Goods and Services TaxGST on Supply of Branded sealed fruit bowl containing only cut fresh fruits without any preservatives or additives
Goods and Services Tax

GST on Supply of Branded sealed fruit bowl containing only cut fresh fruits without any preservatives or additives

Editor45 years ago
Goods and Services TaxGST on street lighting under Energy Performance Contract
Goods and Services Tax

GST on street lighting under Energy Performance Contract

Editor25 years ago
Goods and Services TaxInclusion of value of Assets not in GST purview for apportionment towards transfer of ITC in case of demerger
Goods and Services Tax

Inclusion of value of Assets not in GST purview for apportionment towards transfer of ITC in case of demerger

Editor25 years ago
Goods and Services TaxGST on supply of manpower services to Government Department
Goods and Services Tax

GST on supply of manpower services to Government Department

Editor45 years ago
Goods and Services TaxGST on Pure Services provided to Zilla Panchayat, City corporations etc.
Goods and Services Tax

GST on Pure Services provided to Zilla Panchayat, City corporations etc.

Editor25 years ago
Goods and Services TaxDG Rental Service – GST Applicable on Cost of diesel for running DG Set
Goods and Services Tax

DG Rental Service – GST Applicable on Cost of diesel for running DG Set

Editor45 years ago
Goods and Services TaxGST on amount received from PWD for Construction of bridge
Goods and Services Tax

GST on amount received from PWD for Construction of bridge

Editor25 years ago
Goods and Services TaxGST on supply of tissue papers
Goods and Services Tax

GST on supply of tissue papers

Editor45 years ago
Goods and Services TaxGST rates on works contact services on original works for Railways
Goods and Services Tax

GST rates on works contact services on original works for Railways

Editor55 years ago
Goods and Services TaxNo supply of services by employer by paying part consideration of employees’ refreshments
Goods and Services Tax

No supply of services by employer by paying part consideration of employees’ refreshments

Editor45 years ago
Goods and Services TaxITC on GST paid on canteen facility is inadmissible
Goods and Services Tax

ITC on GST paid on canteen facility is inadmissible

Editor55 years ago
Goods and Services TaxNo GST on Books Directly Purchased & Supplied Outside India
Goods and Services Tax

No GST on Books Directly Purchased & Supplied Outside India

Editor25 years ago
Goods and Services TaxGST leviable at 12% on Job work of pharmaceutical Drugs
Goods and Services Tax

GST leviable at 12% on Job work of pharmaceutical Drugs

editor35 years ago
Goods and Services TaxSupply of Vouchers taxable as supply of goods under GST
Goods and Services Tax

Supply of Vouchers taxable as supply of goods under GST

Editor55 years ago