#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
GST under reverse charge payable on Mining lease Charges paid to Govt.
Goods and Services Tax

Goods and Services Tax
GST on Royalty paid for mining lease license from govt. for exploration of minerals
Goods and Services Tax

Goods and Services Tax
GST on invoices raised to SEZ Units for accommodation services rendered outside SEZ Zone
Goods and Services Tax

Goods and Services Tax
‘Technical Varnish/ Medium’ falls under HSN code 3208 : AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST on Sale of Land after converting into integrated residential sub plots
Goods and Services Tax

Goods and Services Tax
For levy of cess ground clearance of vehicle is to be considered in laden condition only
Goods and Services Tax

Goods and Services Tax
Selling, marketing & distribution Service to foreign Company are ‘intermediary’ Services
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
