#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
GST payable on supply of purified water to public in empty unsealed cans
Goods and Services Tax
Goods and Services Tax
GST on Issuance of NOC to private persons, for change of name
Goods and Services Tax
Goods and Services Tax
GST on amounts collected towards Local Area Development, which form part of value of lease/rental services
Goods and Services Tax
Goods and Services Tax
‘Pattern of renting’ in relation to usage of property provides context in determination of unit
Goods and Services Tax
Goods and Services Tax
GST Advance ruling cannot be sought on goods not in existence
Goods and Services Tax
Goods and Services Tax
Threaded metal nuts classifiable under Tariff item 73181600
Goods and Services Tax
Goods and Services Tax
Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide
Goods and Services Tax
Goods and Services Tax
No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR
Goods and Services Tax
Goods and Services Tax
GST exemption on Pure services to Municipal Corporation & Councils
Goods and Services Tax
Goods and Services Tax
GST AAR cannot rule on services provided during Service Tax Regime
Goods and Services Tax
Goods and Services Tax
AAR cannot decide on correct discharge of GST by applicant
Goods and Services Tax
Goods and Services Tax
Rice Bran (22+oil) falls under HSN 38259000; Attracts 18% GST
Goods and Services Tax
Goods and Services Tax
GST liable on Goods Purchased & Sold Outside India: AAR
Goods and Services Tax
Goods and Services Tax
