#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
Furniture supply with installation service cannot be construed as Works Contract
Goods and Services Tax

Goods and Services Tax
Grind of plastic in small pieces classifiable under HSN 3901 to 3914
Goods and Services Tax

Goods and Services Tax
GST on amount forfeited on account of breach of agreement of sale of land
Goods and Services Tax

Goods and Services Tax
Hybrid Hydraulic Servo System merits classification in terms of Note 2 of Section XVI of CTA, 1975
Goods and Services Tax

Goods and Services Tax
Benefit of reduced GST rate applicable on affordable house having carpet area upto 60 sq mtrs.
Goods and Services Tax

Goods and Services Tax
GST payable on service of supply of doctor, nursing staff, ambulances etc to corporate entity for medical care of their staff
Goods and Services Tax

Goods and Services Tax
Benefit of lower rate of 5% GST Rate not applicable to bulk drug Danuorubicin, Epirubicin, Idarubicin & Zoledronin Acid
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
