#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
AAR have no jurisdiction to rule on place of supply of Goods/Services
Goods and Services Tax

Goods and Services Tax
ITC eligible on free supply of goods as a part of CSR activities
Goods and Services Tax

Goods and Services Tax
GST: No ITC to Co-op Hsg. Soc. on replacement of existing lift
Goods and Services Tax

Goods and Services Tax
No advance ruling If primarily, no sale of goods by applicant
Goods and Services Tax

Goods and Services Tax
No advance ruling if question raised not pertain to supply of goods or services
Goods and Services Tax

Goods and Services Tax
GST on services to SUDA in elation to function entrusted to Panchayat or Municipality
Goods and Services Tax

Goods and Services Tax
No GST exemption to RWA if per member monthly contribution exceeds Rs. 7500
Goods and Services Tax

Goods and Services Tax
GST AAR disposed without any ruling for non payment of Application Fees
Goods and Services Tax

Goods and Services Tax
Tunnel construction & related work falls under earth work & eligible for concessional GST rate
Goods and Services Tax

Goods and Services Tax
ITC Refund: AAR allows applicant to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on membership fees from LMOs- Applicant allowed to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on leasing goods vehicles to GTA where right to use is transferred
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on issue of validity of certificates used by end-users of subject products
Goods and Services Tax

Goods and Services Tax
