#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
Sri Satya Sai Water Supply Project Board is not a Govt entity: AAR
Goods and Services Tax

Goods and Services Tax
GST on Goods supplied under turnkey Contract in case of multiple independent contracts
Goods and Services Tax

Goods and Services Tax
GST exempt on Rural Electrification work falling under article 243G
Goods and Services Tax

Goods and Services Tax
AAR cannot admit an application where question raised is already decided in any proceedings in the case of an applicant
Goods and Services Tax

Goods and Services Tax
GST on Project Management Consultancy Services under contract for PMAY
Goods and Services Tax

Goods and Services Tax
No GST on Consultancy services to SUDA for functions entrusted to Municipalities or Panchayat
Goods and Services Tax

Goods and Services Tax
AAR not maintainable as applicant has not undertaken supply in subject case
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
