#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 on machines given to customers under RRC/PRC models
Goods and Services Tax

Goods and Services Tax
Packaged food products are goods hence not classifiable HSN Code of Services
Goods and Services Tax

Goods and Services Tax
Bus passes distributed to commuters & facilitation charges includable in value of service
Goods and Services Tax

Goods and Services Tax
Air handling units & Air Ventilators are classifiable under HSN 84145910
Goods and Services Tax

Goods and Services Tax
GST payable on Godown Renting Services which is not storage service of food items
Goods and Services Tax

Goods and Services Tax
18% GST payable on EPC services provided to Govt owned Electricity Supply Companies
Goods and Services Tax

Goods and Services Tax
Technical testing and analysis is supply of services under GST
Goods and Services Tax

Goods and Services Tax
ITC not available on works contract services supplied for construction of immovable property (other than plant and machinery)
Goods and Services Tax

Goods and Services Tax
EPC contract for construction of Solar Power Plant is ‘works contract’ of ‘composite supply’
Goods and Services Tax

Goods and Services Tax
GST Applicable on man power services provided to Karnataka Rural Road Development Agency
Goods and Services Tax

Goods and Services Tax
ITC under GST available on detachable wooden flooring
Goods and Services Tax

Goods and Services Tax
GST on Diagnostic services provided to Hospitals & other establishments
Goods and Services Tax

Goods and Services Tax
GST on supply of construction service to land owner in lieu of transfer of development rights
Goods and Services Tax

Goods and Services Tax
