#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
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
Date of issuance of completion certificate will be date of property completion
Goods and Services Tax

Goods and Services Tax
No ITC on inward supplies for in-house hospital providing free medical facilities to employees: AAR
Goods and Services Tax

Goods and Services Tax
GTA Service provider cannot avoid GST by not issuing LR/GR/consignment note
Goods and Services Tax

Goods and Services Tax
No export if both Place of service supplier & supply of service is in India
Goods and Services Tax

Goods and Services Tax
GST rate on Railway seat and parts thereof exclusively used by Railways
Goods and Services Tax

Goods and Services Tax
GST on Desktop supplied with CPU, monitor, keyboard & mouse
Goods and Services Tax

Goods and Services Tax
GST Rate on Canteen Services Provided to Client- Upto & After 25.07.2018
Goods and Services Tax

Goods and Services Tax
