#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
Hookah Not ‘Article for Human Consumption’: AAR Denies 5% GST as Restaurant Service
Goods and Services Tax

Goods and Services Tax
GST AAR Disposes Application as Withdrawn After Business Model Found Unviable
Goods and Services Tax

Goods and Services Tax
AAAR Sets Aside GST Advance Ruling as Non-Maintainable Due to Lack of Documents
Goods and Services Tax

Goods and Services Tax
Architectural Consultancy Exempt Because It Qualifies as Pure Service to Municipality
Custom Duty

Custom Duty
Mere Mining Suitability Not Enough: CAAR Denies OTR Classification for WD989 Tyres
Goods and Services Tax

Goods and Services Tax
18% GST applicable on Dry Citrate Powder as It Is Chemical, Not Dialysis Apparatus: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
IIM Liable to GST TDS Due to Substantial Government Control: AAR Gujrat
Goods and Services Tax

Goods and Services Tax
ElectroInk Bundle is Mixed Supply Due to Absence of Principal Supply: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Education Consultancy to Foreign Universities Held Export as Not Intermediary Service
Goods and Services Tax

Goods and Services Tax
ITC Denied on Breakwater Construction as It Is a Civil Structure, Not Plant and Machinery
Goods and Services Tax

Goods and Services Tax
No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed on Examination Services as Educational Board Treated as Institution
Goods and Services Tax

Goods and Services Tax
GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags
Goods and Services Tax

Goods and Services Tax
