#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
Carry bags made of polypropylene non-woven fabrics is taxable @ 5% GST
Goods and Services Tax

Goods and Services Tax
Marine propellers, rudder set, stern tube set, propeller / M.S. Shaft for couplings used in fishing / floating vessels are taxable @ 5% GST
Goods and Services Tax

Goods and Services Tax
5% GST on Implants for joint replacements falling under HSN Code 90213100
Goods and Services Tax

Goods and Services Tax
ITC on costs Mechanical & Electrical Works cost under Extension Project
Goods and Services Tax

Goods and Services Tax
GST payable on transportation & allied services related to supply of goods
Goods and Services Tax

Goods and Services Tax
18% GST payable on Canteen services by outside vendors in offices & factories: AAR
Goods and Services Tax

Goods and Services Tax
AAR rejects application as applicant was already provisionally assessed on similar issue
Goods and Services Tax

Goods and Services Tax
ITC of GST on Mahua/Rice Bran Oil cake used in manufacture of solvent extracted oil partially allowable
Goods and Services Tax

Goods and Services Tax
ITC of GST on purchase of Mahua/Rice Bran Oil cake used in manufacture of solvent extracted oil
Goods and Services Tax

Goods and Services Tax
Marine paints cannot be considered a Part of Ship under GST Laws
Goods and Services Tax

Goods and Services Tax
No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST
Goods and Services Tax

Goods and Services Tax
18% GST payable on composite supply, including materials, freight, erection, commissioning etc: AAR
Goods and Services Tax

Goods and Services Tax
18% GST payable on freight on supply of materials in a composite supply of works contract: AAR
Goods and Services Tax

Goods and Services Tax
