#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
No ITC on inputs/ capital goods for creation of warehouse for renting
Goods and Services Tax

Goods and Services Tax
Intermediary services not exempt under GST Notification 12/2017 CT (Rate)
Goods and Services Tax

Goods and Services Tax
Concessional GST Rate not applicable on Civil work for Kerala State Electricity Board
Goods and Services Tax

Goods and Services Tax
PVC Tufted Coir Mats & Matting cannot be considered as textile of coir and floor coverings
Goods and Services Tax

Goods and Services Tax
PVC Tufted Coir Mats and Mattings is taxable @12% GST
Goods and Services Tax

Goods and Services Tax
Bentonite powder used for earthing purpose is taxable @18% GST
Goods and Services Tax

Goods and Services Tax
GST on Independent Consultancy Services to Public Works Department
Goods and Services Tax

Goods and Services Tax
GST: Haryana Warehousing Corporation is not a ‘Government entity’
Goods and Services Tax

Goods and Services Tax
No advance ruling if question raised by applicant turns redundant
Goods and Services Tax

Goods and Services Tax
ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling in absence of any specific description of products
Goods and Services Tax

Goods and Services Tax
GST not payable on recovery of 50% Insurance Premium from employees
Goods and Services Tax

Goods and Services Tax
GST on supply, erection, installation, commissioning and testing of UPS system for DMRC
Goods and Services Tax

Goods and Services Tax
