#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
Fried Fryums classifiable under CTH 21069099 -18% GST Applies
Goods and Services Tax

Goods and Services Tax
ITC on Hotel Construction- AAR allows withdraw of application
Goods and Services Tax

Goods and Services Tax
Ancillary Services to tour operators are ‘Support Services’- 18% GST
Goods and Services Tax

Goods and Services Tax
GST is applicable on Repair & Maintenance Fund & Sinking Fund
Goods and Services Tax

Goods and Services Tax
GST payable on collection of Sopo from vendors by Municipality
Goods and Services Tax

Goods and Services Tax
Mixed Supply of duty credit scrip with other Services attracts 18% GST
Goods and Services Tax

Goods and Services Tax
Paper based gift vouchers classifiable under CTH 4911
Goods and Services Tax

Goods and Services Tax
No ITC on construction of an immovable property on own account
Goods and Services Tax

Goods and Services Tax
GST Tax liability on medicines supplied to in-patients through pharmacy
Goods and Services Tax

Goods and Services Tax
GST on construction of building for Govt entity for accommodating SMEs & Startups
Goods and Services Tax

Goods and Services Tax
Classification of work for land filling and site preparation
Goods and Services Tax

Goods and Services Tax
Advance ruling application not admittable if applicant is not supplier
Goods and Services Tax

Goods and Services Tax
AAAR cannot determine if Supply of services amounts to export or not
Goods and Services Tax

Goods and Services Tax
