#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 payable on Notice Pay by an employee to Employer
Goods and Services Tax

Goods and Services Tax
GST on activity of sale of apartment prior to 08.11.2019
Goods and Services Tax

Goods and Services Tax
Courses conducted by IIIC are eligible for exemption from GST
Goods and Services Tax

Goods and Services Tax
Printing of text books, Lottery tickets & stationery items for State Govt is Supply under GST
Goods and Services Tax

Goods and Services Tax
AAR cannot decide whether applicant can raise debit note for difference in rate of tax charged
Goods and Services Tax
Goods and Services Tax
GST on discount received through credit notes – No ruling in absence of sufficient information
Goods and Services Tax

Goods and Services Tax
5% GST Payable on Patanjali ‘Gomaya Samidha’
Goods and Services Tax

Goods and Services Tax
12% GST Payable on Banana/Jackfruits/Tapioca/Sarkaraupperi Chips
Goods and Services Tax

Goods and Services Tax
Relevant date for GST refund in case of cancellation of residential flats by any customer
Goods and Services Tax

Goods and Services Tax
GST on supply of medicine, implants during treatment to admitted & Non-admitted patients
Goods and Services Tax

Goods and Services Tax
GST on Sale of developed plots without receiving any advance from customers
Goods and Services Tax

Goods and Services Tax
18% GST applicable if Builder not exercised option of lower rate
Goods and Services Tax

Goods and Services Tax
GST on aerobic micro organism/protein derived thereof used in cementitious / concrete application
Goods and Services Tax

Goods and Services Tax
