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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.

Latest Articles


GST Case Law Compendium – July 2024 Edition

Goods and Services Tax : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...

July 25, 2024 3468 Views 0 comment Print

Recovery from Contractors for Contract Breach or Non-performance: GST Taxable – AP AAR

Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...

July 4, 2024 645 Views 0 comment Print

GST Advance Ruling Mechanism: Law & Procedures

Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...

July 1, 2024 627 Views 0 comment Print

Salary Deductions for Canteen Services: No Supply, ITC Available

Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...

June 19, 2024 1452 Views 0 comment Print

GST Case Law Compendium – June 2024 Edition

Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...

June 14, 2024 7809 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2028 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...

May 29, 2019 879 Views 0 comment Print


Latest Judiciary


Classification of Dual Mass Flywheel under Customs Tariff Act, 1975

Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...

August 13, 2024 99 Views 0 comment Print

AC Parts Classification: Fujitsu General Ruling

Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...

August 13, 2024 141 Views 0 comment Print

Duty Exemption on Dexolac 2 Import – CAAR Mumbai Ruling

Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....

August 13, 2024 81 Views 0 comment Print

GST on Goods Stored in FTWZ: AAR’s Ruling

Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...

August 8, 2024 861 Views 0 comment Print

AAR Rejects Rectification Request Due to No Apparent Error on Record

Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...

August 8, 2024 516 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...

October 16, 2023 771 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...

September 13, 2022 1389 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...

January 20, 2022 837 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...

July 27, 2021 1902 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...

April 29, 2021 1587 Views 0 comment Print


Two wheeler seat covers merit classification under the CTH 87149990

December 16, 2023 444 Views 0 comment Print

Two wheeler seat covers merit classification under the CTH 87149990 and are taxable @ 14% CGST 14% SGST vide entry no. 174 of Schedule IV of Notification No. 1/2017- CT (Rate), dated 28.6.2017, as amended.

In re Vrindavan Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 333 Views 0 comment Print

The applicant, M/s. Vrindavan Ladies Hostel, No.356, Kamarajar Road, Varadarajapuram, Coimbatore – 611015 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Nest Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 216 Views 0 comment Print

The applicant, M/s. Sree Nest Ladies Hostel, No.104B, Nethaji Road, Pappanaickcnpalayam, Coimbatore 641 037 (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

Whether the hostel accommodation extended by the Applicant would be eligible for exemption

December 16, 2023 669 Views 0 comment Print

The applicant, M/s. Arputha Womens Hostel, SS Complex, 7th Street Extension, Tatabad, Coimbatore — 641 012 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Soundaryam Womens Hostel (GST AAR Tamilnadu)

December 16, 2023 216 Views 0 comment Print

The applicant, M/s. Soundaryam Womens Hostel, No. 81, Srinivasaragavan Street, Near Gandhipark, RS Puram, Coimbatore – 641 002 (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re A. J. Nest (GST AAR Tamilnadu)

December 16, 2023 102 Views 0 comment Print

The applicant, M/s A.J. Nest, No.30, GKD Nagar, Pappanaickenpalayam, Coimbatore-6.41 037 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Shree Radha Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 222 Views 0 comment Print

The applicant, M/ s. Shree Radha Ladies Hostel, No.11, Namachivaya Nagar, Saravanampatti, Coimbatore — 641 035 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Visalatchi Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 144 Views 0 comment Print

The applicant, M/s. Sri Visalatchi Ladies Hostel, No.45, Arts College Road, Coimbatore – 641 018 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Subhiksha Hostel (GST AAR Tamilnadu)

December 16, 2023 129 Views 0 comment Print

The applicant, M/s. Subiksha Hostel, No.3, Iswarya garden, Civil Aerodrome (PB), Coimbatore – 641 014 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

 In re Sabari Ladies Hostel (GST AAR Tamilnadu)

December 16, 2023 201 Views 0 comment Print

The applicant, M/s. Sri Sabari Ladies Hostel, No.88 90, Sri Sabari Towers, 9th Street Extension, Gandhipuram, Coimbatore — 641 012 (herein after referred to as The Applicant’), is unregistered with CST. The Applicant is running a ladies residential hostel for college students and working people.

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