#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
Supply of service to Companies cannot be regarded as Service to Govt: AAAR
Goods and Services Tax

Goods and Services Tax
GST on composite supply with exempt principal supply
Goods and Services Tax

Goods and Services Tax
GST applicable on freight charges recovered under contract from customer without issuance of consignment note
Goods and Services Tax

Goods and Services Tax
18% GST Payable on Polypropylene Leno Bags whether laminated with BOPP or not
Goods and Services Tax

Goods and Services Tax
GST payable on Transportation services by cable manufacturer
Goods and Services Tax

Goods and Services Tax
5% GST payable on Earth Work constituting more than 75% of work order
Goods and Services Tax

Goods and Services Tax
No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act
Goods and Services Tax

Goods and Services Tax
GST rate on supply of non-air-conditioned vehicles on hire to Indian Army
Goods and Services Tax

Goods and Services Tax
Admissibility of input tax credit of IGST paid on ‘bill to ship to’ model
Goods and Services Tax

Goods and Services Tax
IIM is an Educational Institution’ eligible for GST exemption
Goods and Services Tax

Goods and Services Tax
GST on Toll Taxes reimbursed by clients & its deduction form supply value
Goods and Services Tax

Goods and Services Tax
Toll charges not deductible from the value of supply under rule 33
Goods and Services Tax

Goods and Services Tax
Food supply to employees of unit in SEZ is not zero rated supply: AAAR
Goods and Services Tax

Goods and Services Tax
