#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
12% GST on design & installation of reverse osmosis plant for Govt
Goods and Services Tax

Goods and Services Tax
AAR cannot decide on place of supply
Goods and Services Tax

Goods and Services Tax
AAR refers matter to Appellate Authority due to different views on the issue
Goods and Services Tax

Goods and Services Tax
AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric
Goods and Services Tax

Goods and Services Tax
GST on value of materials recovered on cost recovery basis
Goods and Services Tax

Goods and Services Tax
12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use
Goods and Services Tax

Goods and Services Tax
GST payable on services supplied to Electricity Distribution Utilities
Goods and Services Tax

Goods and Services Tax
No Advance Ruling in absence of supply of goods or services or both by applicant
Goods and Services Tax

Goods and Services Tax
Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered
Goods and Services Tax

Goods and Services Tax
Whether security or scavenging service to Govt eligible for GST exemption?
Goods and Services Tax

Goods and Services Tax
Whether sweeping service to the Govt is eligible for GST exemption?
Goods and Services Tax

Goods and Services Tax
Tea bag manufacturing service classifiable under SAC 9988
Goods and Services Tax

Goods and Services Tax
Springs of iron and steel for railways is classifiable under HSN 7320
Goods and Services Tax

Goods and Services Tax
