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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.

Latest Articles


Recovery from Contractors for Contract Breach or Non-performance: GST Taxable – AP AAR

Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...

July 4, 2024 519 Views 0 comment Print

GST Advance Ruling Mechanism: Law & Procedures

Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...

July 1, 2024 504 Views 0 comment Print

Salary Deductions for Canteen Services: No Supply, ITC Available

Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...

June 19, 2024 1314 Views 0 comment Print

GST Case Law Compendium – June 2024 Edition

Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...

June 14, 2024 7239 Views 0 comment Print

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 840 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 1989 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 870 Views 0 comment Print


Latest Judiciary


ITC eligibility on wires/cables & equipment for electricity transmission

Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...

July 17, 2024 63 Views 0 comment Print

No GST on Employee Canteen Charges: Alleima India Pvt Ltd (AAR Gujarat)

Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...

July 17, 2024 33 Views 0 comment Print

GST on advances received for supply portions under turnkey contracts

Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...

July 17, 2024 30 Views 0 comment Print

GST on Transportation of coal from mines to railway siding or delivery point

Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...

July 17, 2024 165 Views 0 comment Print

Advance Ruling Application Denied Due to Ongoing Audit Commissionerate Proceedings

Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...

July 17, 2024 54 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 735 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1383 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 819 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 1899 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 1566 Views 0 comment Print


AAR UP Clarifies GST on Printing Services for Educational Institutions

February 12, 2024 768 Views 0 comment Print

AAR Uttar Pradesh provides clarity on GST implications for printing services supplied to educational institutions, offering guidance on exemptions.

AAR Uttar Pradesh rejects advance ruling filed by Service Recipient

February 12, 2024 279 Views 0 comment Print

AAR Uttar Pradesh rejects the advance ruling application filed by S.K. Foods Equipment’s Private Limited, emphasizing supplier criteria under GST.

Advance ruling cannot be given on “State Tax Due” Under RIPS Scheme, 2019: AAR Rajasthan

February 12, 2024 321 Views 0 comment Print

AAR Rajasthan determines that questions on State Tax Due under RCM related to RIPS-2019 fall outside GST Act’s scope for advance rulings.

Advance ruling Application Rejected Due to Pending Adjudication by CGST Udaipur

February 12, 2024 363 Views 0 comment Print

AAR Rajasthan rejected Govind Guru Tribal University’s application for GST clarity on affiliation charges due to pending adjudication.

Rent received from Govt. SWCBH is taxable under GST: AAR Telangana

February 12, 2024 654 Views 0 comment Print

In re Navya Nuchu (GST AAR Telangana) Introduction: The Authority for Advance Rulings (AAR) Telangana has recently delivered a pivotal decision affecting property owners leasing premises to government entities. In the case of Navya Nuchu vs. the Scheduled Castes Development Department, Hyderabad, the AAR ruled that rent received for property used as a Government Social Welfare […]

AIIMS Ineligible for GST Exemption on Pure Services from Vendors

February 12, 2024 588 Views 0 comment Print

Discover why AIIMS Bibinagar cannot claim GST exemptions on pure services from vendors following a GST AAR Telangana ruling.

Alltech Biotechnology Pvt Ltd: Advance Ruling Withdrawal | CAAR Mumbai

February 8, 2024 204 Views 0 comment Print

Read the full text of the order as M/s Alltech Biotechnology withdraws their application for advance ruling on the classification of ‘PROBIOTIC BIOREMEDIATION PAK’.

Classification of Creative Touch 5-series Interactive Flat Panel (IFP)

February 7, 2024 768 Views 0 comment Print

Customs Authority of Advance Ruling, Mumbai, regarding the classification of Creative Touch 5-series Interactive Flat Panel (IFP) by Audio Distribution House Pvt. Ltd.

Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

February 7, 2024 240 Views 0 comment Print

Explore the detailed analysis of the Customs Authority’s ruling on the classification of bovine serum albumin imports by M/s. Bio-Rad Laboratories India Limited, focusing on relevant legal interpretations and implications.

CAAR cannot decide Applicability of Viscose Quality Control Order for Staple Fibers

February 7, 2024 135 Views 0 comment Print

Delve into the implications of the Customs Authority of Advance Ruling Mumbai’s decision on Viscose Quality Control Order for Ruby Surgicals & Allied Products Pvt. Ltd.

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