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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 TaxIGST on Supply taking place beyond Customs frontiers of India
Goods and Services Tax

IGST on Supply taking place beyond Customs frontiers of India

Editor46 years ago
Goods and Services TaxITC not available on goods lost, stolen, destroyed or written off
Goods and Services Tax

ITC not available on goods lost, stolen, destroyed or written off

Editor46 years ago
Goods and Services TaxGST on Security Services chargeable on amount paid as wages plus establishment charges
Goods and Services Tax

GST on Security Services chargeable on amount paid as wages plus establishment charges

Editor46 years ago
Goods and Services TaxNarrow woven fabrics classifiable under Tariff Heading No. 5407.10.19
Goods and Services Tax

Narrow woven fabrics classifiable under Tariff Heading No. 5407.10.19

Editor46 years ago
Goods and Services TaxApplicant liable to pay CGST & SGST on services provided as intermediary
Goods and Services Tax

Applicant liable to pay CGST & SGST on services provided as intermediary

Editor46 years ago
Goods and Services TaxGST on Fumigation service provided in a warehouse of agriculture produce
Goods and Services Tax

GST on Fumigation service provided in a warehouse of agriculture produce

Editor46 years ago
Goods and Services Tax18% GST payable on Employment and labour supply services
Goods and Services Tax

18% GST payable on Employment and labour supply services

Editor46 years ago
Goods and Services TaxGST exempt on Supply of Kharif Arhar (Tur) & Green Grm crops to NAFED
Goods and Services Tax

GST exempt on Supply of Kharif Arhar (Tur) & Green Grm crops to NAFED

Editor56 years ago
Goods and Services TaxMilk with turmeric extracts is classifiable under HSN 0401
Goods and Services Tax

Milk with turmeric extracts is classifiable under HSN 0401

Editor26 years ago
Goods and Services TaxWorks contract service of laying pipelines in Bangladesh is not export
Goods and Services Tax

Works contract service of laying pipelines in Bangladesh is not export

Editor56 years ago
Goods and Services TaxPure consultancy services to Municipalities & Corporations are exempt from GST
Goods and Services Tax

Pure consultancy services to Municipalities & Corporations are exempt from GST

Editor56 years ago
Goods and Services TaxNo ITC on medicines used in supply of health care services to inpatients
Goods and Services Tax

No ITC on medicines used in supply of health care services to inpatients

Editor26 years ago
Goods and Services TaxGST on Liaison office in India of Foreign Company
Goods and Services Tax

GST on Liaison office in India of Foreign Company

Editor56 years ago
Goods and Services TaxGST not payable under RCM on receipt of services if same is not Import
Goods and Services Tax

GST not payable under RCM on receipt of services if same is not Import

Editor46 years ago