#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 can be levied on notional interest on security deposit: AAR
Goods and Services Tax

Goods and Services Tax
GST advance ruling cannot be given on issue already decided
Goods and Services Tax

Goods and Services Tax
Date of allotment of mines is time of supply under GST for Upfront payment
Goods and Services Tax

Goods and Services Tax
No GST on Scanning of answer sheets for educational institution
Goods and Services Tax

Goods and Services Tax
Land filling Pit is not a plant & machinery but a civil structure
Goods and Services Tax

Goods and Services Tax
GST on services provided by Housing Society to Members
Goods and Services Tax

Goods and Services Tax
No rectification of Advance Ruling if no error / apparent mistake
Goods and Services Tax

Goods and Services Tax
ITC restriction against diagnostic or investigative services
Goods and Services Tax

Goods and Services Tax
GST payable on supply of Infrastructure for Household electrification to AWNL
Goods and Services Tax

Goods and Services Tax
AAR application dismissed as investigation was already initiated
Goods and Services Tax

Goods and Services Tax
Analysis of Order of Karnataka AAAR in the case of M/s Karnataka Food & Civil Supplies Corporation
Goods and Services Tax

Goods and Services Tax
AAR in case of M/s Pratham Agro vet Industries – GST Tariff on Rice Bran
Goods and Services Tax

Goods and Services Tax
Advance ruling on admissibility of ITC cannot be given when no Tax been paid
Goods and Services Tax

Goods and Services Tax
