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#AAR Rulings

Ruling 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.

4,622 articles
Goods and Services TaxAffordable Housing qualifies for reduced CGST rate of 6%
Goods and Services Tax

Affordable Housing qualifies for reduced CGST rate of 6%

Editor48 years ago
Goods and Services TaxGST on Complimentary IPL Tickets- Kings XI Punjab withdraws AAR Application
Goods and Services Tax

GST on Complimentary IPL Tickets- Kings XI Punjab withdraws AAR Application

Editor48 years ago
Goods and Services TaxAMRCL is a Government Authority; AAR on functions of Municipality
Goods and Services Tax

AMRCL is a Government Authority; AAR on functions of Municipality

Editor48 years ago
Goods and Services TaxConversion of Coal supplied in Electricity is Manufacture not Job work: AAAR Maharashtra
Goods and Services Tax

Conversion of Coal supplied in Electricity is Manufacture not Job work: AAAR Maharashtra

Editor8 years ago
Goods and Services Tax18% GST on EPC Contract of solar power plant treated as ‘Works contract’
Goods and Services Tax

18% GST on EPC Contract of solar power plant treated as ‘Works contract’

Editor48 years ago
Goods and Services TaxGST: Works Contractor to register in state where he has fixed establishment
Goods and Services Tax

GST: Works Contractor to register in state where he has fixed establishment

Editor48 years ago
Goods and Services TaxGST on Supply of bus body on chasis supplied by principal on job work basis
Goods and Services Tax

GST on Supply of bus body on chasis supplied by principal on job work basis

Editor48 years ago
Goods and Services TaxGST on merger of proprietorship firm as a going concern with a private limited company
Goods and Services Tax

GST on merger of proprietorship firm as a going concern with a private limited company

editor38 years ago
Goods and Services TaxAAR cannot decide if a transaction is an inter-state supply or intra-state supply
Goods and Services Tax

AAR cannot decide if a transaction is an inter-state supply or intra-state supply

Editor28 years ago
Goods and Services TaxPolysulphide sealants classifiable under CTH 32141000; 28% GST Payable
Goods and Services Tax

Polysulphide sealants classifiable under CTH 32141000; 28% GST Payable

Editor8 years ago
Goods and Services TaxAAR cannot decide eligibility to claim Transitional Input Tax credit
Goods and Services Tax

AAR cannot decide eligibility to claim Transitional Input Tax credit

editor38 years ago
Goods and Services TaxGST on Information & amp; Communication Technology (ICT) @ School Project
Goods and Services Tax

GST on Information & amp; Communication Technology (ICT) @ School Project

Editor48 years ago
Goods and Services TaxMechanized cleaning of Agriculture produce at installed plant not attract NIL rate of GST
Goods and Services Tax

Mechanized cleaning of Agriculture produce at installed plant not attract NIL rate of GST

Editor8 years ago
Goods and Services TaxGST on Reactor machine used in Hand Pump for water disinfection
Goods and Services Tax

GST on Reactor machine used in Hand Pump for water disinfection

Editor48 years ago