#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 construction of Residential Real Estate Project other than affordable residential apartments’
Goods and Services Tax

Goods and Services Tax
Supply of license of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523
Goods and Services Tax

Goods and Services Tax
No GST on membership subscription fees collected from members
Goods and Services Tax

Goods and Services Tax
AAR application not admissible if question raised was already been decided
Goods and Services Tax

Goods and Services Tax
Recipient of services cannot file AAR Application
Goods and Services Tax

Goods and Services Tax
De-linking of Debit Notes for ITC – A Judicial perspective
Goods and Services Tax

Goods and Services Tax
Pharmaceutical Reference Standards classifiable under CTH 38220090
Goods and Services Tax

Goods and Services Tax
GST on Pharmaceutical Reference Standards (Prepared Laboratory Reagents)
Goods and Services Tax

Goods and Services Tax
No GST on Books delivered from warehouse located in USA to customers outside India
Goods and Services Tax

Goods and Services Tax
GST on two or three-wheeled battery powered electric vehicle
Goods and Services Tax

Goods and Services Tax
Flavoured milk merits classification under tariff heading 22029030
Goods and Services Tax

Goods and Services Tax
GST @ 5% not applicable for facilities provided in self-owned marriage & party halls
Goods and Services Tax

Goods and Services Tax
GST on pick-up charges paid to the owner / driver
Goods and Services Tax

Goods and Services Tax
