#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
If place of supply & service provider are in same State, CGST & SGST is payable
Goods and Services Tax

Goods and Services Tax
Stadiometer & Infantometer falls under tariff item 90189019
Goods and Services Tax

Goods and Services Tax
GST on tobacco leaves procured at auction platforms or directly from farmers
Goods and Services Tax

Goods and Services Tax
GST on Vocational Training having affiliation by NCVT
Goods and Services Tax

Goods and Services Tax
AAAR quashes AAR ruling considering Change in Law after ruling
Goods and Services Tax

Goods and Services Tax
GST invoice can be raised from registered state for imports received at Port on other state
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on formulae for calculation of GST refund
Goods and Services Tax

Goods and Services Tax
GST Rate on inter-state supply of parts of railways in unassembled condition
Goods and Services Tax

Goods and Services Tax
No ITC on expense of Gift items given as brand reminders
Goods and Services Tax

Goods and Services Tax
AAR bound to pronounce ruling within 90 days of receipt of application
Goods and Services Tax

Goods and Services Tax
Intent or objective of any club or association immaterial for leviability of GST
Goods and Services Tax

Goods and Services Tax
Branded Frozen Chicken supplied in container falls under HSN 02071200
Goods and Services Tax

Goods and Services Tax
GST on Forced Lubrication / Emergency Lube Oil Pumps etc. supplied to Indian Navy
Goods and Services Tax

Goods and Services Tax
