#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
‘Urine Collection Bags’ attract 5% GST
Goods and Services Tax

Goods and Services Tax
Eligibility for IGST refunds when applicant avails duty exemption but opt to pay IGST on import under Advance Authorization
Goods and Services Tax

Goods and Services Tax
GST on recovery of Notice Pay from employees
Goods and Services Tax

Goods and Services Tax
GST on amount recovered from employee on account of third party canteen services
Goods and Services Tax

Goods and Services Tax
Maize Bran’ is not a ‘cattle feed’ hence 5% GST Payable
Goods and Services Tax

Goods and Services Tax
No GST exemption on education services by Vikram A Sarabhai Community Science Centre
Goods and Services Tax

Goods and Services Tax
GST on Wear plates & Tamping Tool manufactured & supplied to Railways
Goods and Services Tax

Goods and Services Tax
GST: LNG jetties not falls within expression ‘plant & machinery’
Goods and Services Tax

Goods and Services Tax
GST on Transportation Service from Magdalla Port to its General Lighterage Area
Goods and Services Tax

Goods and Services Tax
Supply of Supari, Lime & Tobacco in single pouch is composite supply
Goods and Services Tax

Goods and Services Tax
GST on Various Types of Flour, Chutney powder & Gota Mix
Goods and Services Tax

Goods and Services Tax
GST: ‘Seat adjuster’ cannot be termed as part of seat
Goods and Services Tax

Goods and Services Tax
GST on commission received for intermediary services’
Goods and Services Tax

Goods and Services Tax
