#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
Electro Ink supplied along with consumables is a mixed supply
Goods and Services Tax

Goods and Services Tax
ITC not eligible on vehicles purchased to use as mobile cotton labs
Goods and Services Tax

Goods and Services Tax
GST on sale of tobacco leaves received from farmers made by Commission Agent
Income Tax

Income Tax
In absence of PE Non-Competent Fee received by UK Company from Indian Company not Taxable in India: AAR
Goods and Services Tax

Goods and Services Tax
GST not applicable on upfront amount for lease of 30 Years or more for plots
Goods and Services Tax

Goods and Services Tax
Input credit not available on packing material used for supply of exempt goods
Income Tax

Income Tax
AAR on Determination of PE and other connected issues in Master Card Case
Goods and Services Tax

Goods and Services Tax
GST on educational courses approved by National Skill Development Corporation
Goods and Services Tax

Goods and Services Tax
Composite supply of exam support services attracts 18% GST: AAR
Goods and Services Tax

Goods and Services Tax
GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags
Goods and Services Tax

Goods and Services Tax
12% GST Payable on printing of photographs from media: AAR
Goods and Services Tax

Goods and Services Tax
Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST
Goods and Services Tax

Goods and Services Tax
18% GST Payable on Agricultural Soil testing Minilab and its Reagent Refills
Goods and Services Tax

Goods and Services Tax
