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#AAR Rulings

Ruling 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.

4,545 articles
Goods and Services TaxTransfer of assets fastened to building on delivering possession to lessor for free amounts to supply
Goods and Services Tax

Transfer of assets fastened to building on delivering possession to lessor for free amounts to supply

Editor37 years ago
Goods and Services TaxITC before the effective date of GST Registration cannot be claimed
Goods and Services Tax

ITC before the effective date of GST Registration cannot be claimed

Editor27 years ago
Goods and Services TaxGST on Subsidy from Government for supply of service of food to consumers in Indira Canteens
Goods and Services Tax

GST on Subsidy from Government for supply of service of food to consumers in Indira Canteens

Editor47 years ago
Goods and Services TaxGST on Char-Dolochar/Dolochar (Waste emerging during manufacturing of Sponge Iron)
Goods and Services Tax

GST on Char-Dolochar/Dolochar (Waste emerging during manufacturing of Sponge Iron)

Editor47 years ago
Goods and Services TaxGST on providing drivers to consumers & e-commerce services to drivers
Goods and Services Tax

GST on providing drivers to consumers & e-commerce services to drivers

Editor27 years ago
Goods and Services TaxManagement of Data Centres, Storage infrastructures, Networks falls under SAC 998316
Goods and Services Tax

Management of Data Centres, Storage infrastructures, Networks falls under SAC 998316

Editor27 years ago
Goods and Services TaxGST on marketing service provided by McAfee India to McAfee Singapore
Goods and Services Tax

GST on marketing service provided by McAfee India to McAfee Singapore

Editor27 years ago
Goods and Services TaxBack-end support services classifiable under Tariff Heading 9985
Goods and Services Tax

Back-end support services classifiable under Tariff Heading 9985

Editor37 years ago
Goods and Services TaxClassification of goods not alter on account of supply to Railways
Goods and Services Tax

Classification of goods not alter on account of supply to Railways

Editor47 years ago
Goods and Services TaxParts of tillers classifiable under HSN Code 8432 90 90
Goods and Services Tax

Parts of tillers classifiable under HSN Code 8432 90 90

Editor27 years ago
Goods and Services TaxNo Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)
Goods and Services Tax

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

Editor37 years ago
Goods and Services TaxGST not payable on drilling bore wells and their energisation for Govt entities
Goods and Services Tax

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

Editor47 years ago
Goods and Services TaxAAR cannot rule on issue already decided by jurisdictional authority
Goods and Services Tax

AAR cannot rule on issue already decided by jurisdictional authority

Editor27 years ago
Goods and Services TaxPooja Oil classifiable under tariff heading 1518, 12% GST Payable
Goods and Services Tax

Pooja Oil classifiable under tariff heading 1518, 12% GST Payable

Editor37 years ago