#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
AAR Karnataka allows withdrawal of application by Office Official Liquidator
Goods and Services Tax

Goods and Services Tax
GST registration not needed for Charitable Activity of preservation of environment
Goods and Services Tax

Goods and Services Tax
ITC on construct of ‘bunds’ admissible if used for making zero rated supplies & if satisfy P&M condition
Goods and Services Tax

Goods and Services Tax
GST on supply of services for managing establishing & maintenance of hospitals
Goods and Services Tax

Goods and Services Tax
GST payable on Supply of cleaning & sweeping service to hospitals
Goods and Services Tax

Goods and Services Tax
Instant Tea Whitener classifiable under Chapter Heading 0402
Goods and Services Tax

Goods and Services Tax
Advance ruling cannot be obtained on behalf of Sub-contractor providing input services
Goods and Services Tax

Goods and Services Tax
18% GST payable on parking services provided by Contractor of Market Committee
Goods and Services Tax

Goods and Services Tax
GST on sub-contract pertaining to construction / widening of road by NHAI
Goods and Services Tax

Goods and Services Tax
GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles
Goods and Services Tax

Goods and Services Tax
18% GST on earthwork (Excavation in soil, hard rock excavation etc.)
Goods and Services Tax

Goods and Services Tax
AAR cannot rule on GST exemption in absence of information about specific activities performed
Goods and Services Tax

Goods and Services Tax
GST leviable on ‘Mobilization Advance’ as on July 1, 2017 received for works contract service: AAR
Goods and Services Tax

Goods and Services Tax
