#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
Transfer of assets fastened to building on delivering possession to lessor for free amounts to supply
Goods and Services Tax

Goods and Services Tax
ITC before the effective date of GST Registration cannot be claimed
Goods and Services Tax

Goods and Services Tax
GST on Subsidy from Government for supply of service of food to consumers in Indira Canteens
Goods and Services Tax

Goods and Services Tax
GST on Char-Dolochar/Dolochar (Waste emerging during manufacturing of Sponge Iron)
Goods and Services Tax

Goods and Services Tax
GST on providing drivers to consumers & e-commerce services to drivers
Goods and Services Tax

Goods and Services Tax
Management of Data Centres, Storage infrastructures, Networks falls under SAC 998316
Goods and Services Tax

Goods and Services Tax
GST on marketing service provided by McAfee India to McAfee Singapore
Goods and Services Tax

Goods and Services Tax
Back-end support services classifiable under Tariff Heading 9985
Goods and Services Tax

Goods and Services Tax
Classification of goods not alter on account of supply to Railways
Goods and Services Tax

Goods and Services Tax
Parts of tillers classifiable under HSN Code 8432 90 90
Goods and Services Tax

Goods and Services Tax
No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)
Goods and Services Tax

Goods and Services Tax
GST not payable on drilling bore wells and their energisation for Govt entities
Goods and Services Tax

Goods and Services Tax
AAR cannot rule on issue already decided by jurisdictional authority
Goods and Services Tax

Goods and Services Tax
