#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
‘Flavoured milk’ classifiable under Tariff Item 22029930
Goods and Services Tax

Goods and Services Tax
GST on Solar HT XLPE & LT XLPE Cables- No Decision by AAR due to non-submission of details
Goods and Services Tax

Goods and Services Tax
GST on supply installation, operation & maintenance of Greenfield Public Street Lighting System
Goods and Services Tax

Goods and Services Tax
GST on Solar DC Cables- No Decision by AAR due to non-submission of details
Goods and Services Tax

Goods and Services Tax
GST on reverse charge basis on amount paid for reimbursement of Stamp tax as pure agent
Goods and Services Tax

Goods and Services Tax
NO ITC on construction material to provide constructions services for furtherance of business
Goods and Services Tax

Goods and Services Tax
GST would be levied on recovery of canteen services regardless of “profit-making” aspect
Goods and Services Tax

Goods and Services Tax
GST payable on Charges for arranging trucks to goods transport agency
Goods and Services Tax

Goods and Services Tax
AAR rejects application as same issue was pending before revenue
Goods and Services Tax

Goods and Services Tax
GST on construction/widening of Roads for NHAI as Sub-Contractor
Goods and Services Tax

Goods and Services Tax
GST on ‘Iron Tubular Trevis’ | Classification of product & HSN code
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on technical/procedural issues
Goods and Services Tax

Goods and Services Tax
Business cannot be treated transferred as going concern if liabilities not transferred
Goods and Services Tax

Goods and Services Tax
