#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 leasing of immovable property for 99 years
Goods and Services Tax

Goods and Services Tax
GST on shifting of power transmission towers/lines to widen National highways
Goods and Services Tax

Goods and Services Tax
18% GST payable on establishment of Solar PV Power Project
Goods and Services Tax

Goods and Services Tax
AAR cannot decide which supply constitutes Export of Service
Goods and Services Tax

Goods and Services Tax
Services for Environment Protection of Forest exempt from GST
Goods and Services Tax

Goods and Services Tax
GST on Services of printing or reproducing contents of customers
Goods and Services Tax

Goods and Services Tax
GST on supply/installation/erection and assembly of complete Air Conditioning plants
Goods and Services Tax

Goods and Services Tax
GST payable on Security Services to University imparting graduation courses
Goods and Services Tax

Goods and Services Tax
Breakwater cannot considered to be plant or machinery
Goods and Services Tax

Goods and Services Tax
Gear Motors classifiable under CTH 8501
Goods and Services Tax

Goods and Services Tax
E-way bill procedure & details to be filled in GSTR-1 are out of Purview of AAR
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices
Goods and Services Tax

Goods and Services Tax
Applicant dropped proposed business model- AAR allows withdrawal of Application
Goods and Services Tax

Goods and Services Tax
