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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


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 519 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 504 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 1314 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 7239 Views 0 comment Print

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...

June 11, 2024 840 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 1989 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 870 Views 0 comment Print


Latest Judiciary


ITC eligibility on wires/cables & equipment for electricity transmission

Goods and Services Tax : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...

July 17, 2024 66 Views 0 comment Print

No GST on Employee Canteen Charges: Alleima India Pvt Ltd (AAR Gujarat)

Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...

July 17, 2024 33 Views 0 comment Print

GST on advances received for supply portions under turnkey contracts

Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...

July 17, 2024 30 Views 0 comment Print

GST on Transportation of coal from mines to railway siding or delivery point

Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...

July 17, 2024 165 Views 0 comment Print

Advance Ruling Application Denied Due to Ongoing Audit Commissionerate Proceedings

Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...

July 17, 2024 54 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 735 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 1383 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 819 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 1899 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 1566 Views 0 comment Print


GST exemption extended to a works contractor is not applicable for his procurement 

November 17, 2023 3279 Views 0 comment Print

Explore the AAR ruling on GST exemption for Immense Construction Company in Telangana. Analysis of works contracts and procurement implications.

GST & ITC on recovery from employees against canteen/transportation facilities

November 17, 2023 1938 Views 1 comment Print

Explore GST implications & Input Tax Credit eligibility for canteen and transportation services in recent AAR Telangana ruling on Kirby Building Systems.

GST Case Law Compendium – November Edition

November 16, 2023 6417 Views 0 comment Print

Explore recent GST court rulings on denial of credit, cancellation of registration, search conditions, appellate authority powers, and more. Stay informed on crucial GST issues.

No GST Exemption to Central Police Canteen under Ministry of Home Affairs

November 16, 2023 1182 Views 0 comment Print

Get insights into the GST implications for Central Police Canteen. Learn about CGST and SGST exemptions and eligibility for refunds on goods purchased.

GST on renting of residential dwellings along with amenities to students & working women

November 16, 2023 1881 Views 0 comment Print

In re Deeksha Sanjay, AAR Karnataka recently addressed GST implications of renting residential dwellings to students and working women, along with various amenities and facilities.

GST on damages received from tenant for termination of sub-lease before agreed lock-in period

November 16, 2023 1515 Views 0 comment Print

Explore GST ruling on damages in Enzyme Business Center case. Key insights on classification, GST rate, and implications for lease agreements.

GST on lease renewal amount: AAR Gujrat Ruling

November 3, 2023 1473 Views 0 comment Print

Get insights into GST implications on lease renewal and premium payments. Key rulings on Reverse Charge Mechanism, collection from shareholders, and more.

AAR rejects advance ruling application filed by non-supplier 

November 3, 2023 483 Views 0 comment Print

Applicant before us is not supplier of service and that ruling sought is not for admissibility of input tax credit in respect of supply received by applicant.

GST on process of converting raw material, owned by other Registered dealers

November 3, 2023 1245 Views 0 comment Print

Dive into GST implications of converting raw materials for Shree Avani Pharma. Analysis of AAR Gujarat’s ruling on SAC 9988 and GST rates at 12%

Escrow Deposit pending outcome of Award Not Liable to GST: AAR Gujarat

November 3, 2023 681 Views 0 comment Print

AAR held that amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is not liable to GST

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