#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 leviable on sale of TDR/FSI received for surrendering joint rights in land
Goods and Services Tax

Goods and Services Tax
Transformers’ supplied to Indian Railways covered under HSN ‘8504’
Goods and Services Tax

Goods and Services Tax
18% GST on Restaurant services at a place where Room Tariff is Rs. 7500 & above
Goods and Services Tax

Goods and Services Tax
12% IGST payable on import of Pharmaceutical Reference Standards
Goods and Services Tax

Goods and Services Tax
No GST supply of coal or other inputs for electricity generation by JSL to JEL
Goods and Services Tax

Goods and Services Tax
GST on Filters manufactured solely for use by Indian Railways
Goods and Services Tax

Goods and Services Tax
GST on transfer of business as a going concern
Goods and Services Tax

Goods and Services Tax
GST AAR cannot be filed by recipient of Services or Goods or Both
Goods and Services Tax

Goods and Services Tax
Exchange when goods are supplied within India and billing is to be done in foreign currency
Goods and Services Tax

Goods and Services Tax
Fabrication of body building on Tippers, Trailers classifiable under SAC 998881
Goods and Services Tax

Goods and Services Tax
GST on ‘Reagents’ used for laboratory testing of water samples- AAR application withdrawn
Goods and Services Tax

Goods and Services Tax
Advance ruling cannot be given on issue already decided by jurisdictional SGST authority
Goods and Services Tax

Goods and Services Tax
GST on Licensing services for right to use minerals including its exploration & evaluation
Goods and Services Tax

Goods and Services Tax
