#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
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
No ITC on goods or services involved in construction of immovable property
Goods and Services Tax
Goods and Services Tax
Trust to pay GST on renting of temporary residential rooms for consideration to devotees
Goods and Services Tax
Goods and Services Tax
Sewerage services falls under Article 243W of Indian Constitution
Goods and Services Tax
Goods and Services Tax
Resale of food & bakery products not fall under restaurant services: AAR
Goods and Services Tax
Goods and Services Tax
CGST Act not empowers Authority to give Ruling on Place of Supply of Goods or Services
Goods and Services Tax
Goods and Services Tax
Setting up of data centres involving transfer of property in goods is Works Contract
Goods and Services Tax
Goods and Services Tax
EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka
Goods and Services Tax
Goods and Services Tax
