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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.

4,622 articles
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

Editor7 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)

Editor7 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

Editor7 years ago
Goods and Services TaxPrinted text books for PUC Board classifiable under HSN Code 4901 1010
Goods and Services Tax

Printed text books for PUC Board classifiable under HSN Code 4901 1010

Editor27 years ago
Goods and Services TaxConcessional GST Rate not applicable on Supply to Govt entities who are enraged in business
Goods and Services Tax

Concessional GST Rate not applicable on Supply to Govt entities who are enraged in business

Editor7 years ago
Goods and Services TaxGST on value of scrap held with job work unit
Goods and Services Tax

GST on value of scrap held with job work unit

Editor27 years ago
Goods and Services TaxSupply of goods & services identifiable separately cannot be treated as composite supply
Goods and Services Tax

Supply of goods & services identifiable separately cannot be treated as composite supply

Editor27 years ago
Goods and Services Tax18% GST payable Construction new civil structures Airport Authority India
Goods and Services Tax

18% GST payable Construction new civil structures Airport Authority India

Editor7 years ago
Goods and Services TaxBangalore Development Authority is a Government Authority under GST Law
Goods and Services Tax

Bangalore Development Authority is a Government Authority under GST Law

Editor27 years ago
Goods and Services TaxSupply of both goods & services in relation to an immovable property is a works contract
Goods and Services Tax

Supply of both goods & services in relation to an immovable property is a works contract

Editor47 years ago