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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 leviable at 18 percent on solar-powered submersible pump

Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...

April 10, 2024 507 Views 0 comment Print

GST Applicable on Lump Sum Upfront Premium for Leasehold Rights Transfer Charges

Goods and Services Tax : Understand the implications of GST on lump sum upfront premiums for leasehold rights transfer. Learn the ruling and its impact on ...

April 5, 2024 852 Views 0 comment Print

Printing & supply of textbooks to Government department are taxable under GST

Goods and Services Tax : Explore the tax implications of printing and supplying textbooks to government departments under GST. Dive into a detailed analysi...

April 2, 2024 705 Views 0 comment Print

GST Case Law Compendium – March 24 Edition

CA, CS, CMA : Explore key GST rulings: supplier liability, assessment notices, interest on delayed returns, revocation of registration, rectific...

March 26, 2024 3111 Views 2 comments Print

Perquisites provided by employer to employee under contractual agreement would not be considered as Supply under GST

Goods and Services Tax : Explore the Gujarat AAR ruling exempting employer-provided perks from GST, implications, ITC eligibility, and contractual agreemen...

March 18, 2024 480 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 1902 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 840 Views 0 comment Print


Latest Judiciary


Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

Custom Duty : In re L S Metal Vina LLC (CAAR New Delhi) - CAAR cannot give ruling where there is an ongoing investigation or assessment has been...

April 11, 2024 96 Views 0 comment Print

Raw Silicon Carbide Bricks for DPF application falls under CTH 6902 2040

Custom Duty : CAAR Mumbai held that Raw Silicon Carbide Bricks for DPI application merit classification under Custom Tariff Heading 6902, more s...

April 11, 2024 108 Views 0 comment Print

CAAR Ruling: Classification of Viewsonic Technologies Interactive Display Systems

Custom Duty : Read the full text of the Customs Authority of Advance Ruling (CAAR) Mumbais order regarding the classification of Viewsonic Techn...

April 9, 2024 87 Views 0 comment Print

Classification of Airsoft Toy Guns: CAAR Mumbai Ruling

Custom Duty : Read the detailed ruling by Customs Authority of Advance Ruling, Mumbai on the classification of Airsoft Toy Guns imported by M/s....

April 9, 2024 84 Views 0 comment Print

GST on Corpus Fund & Electricity Charges collected from members by RWA

Goods and Services Tax : Learn about the implications of GST on corpus funds and electricity charges collected by Residents' Welfare Associations (RWAs) in...

April 9, 2024 558 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 672 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 1350 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 774 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 1872 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 1503 Views 0 comment Print


GST & ITC on Employee Services: AAR Tamilnadu Ruling

March 14, 2024 693 Views 0 comment Print

Explore the detailed analysis of GST rulings on employee benefits like canteen services, insurance premiums, transportation, and more in the case of Faiveley Transport Rail Technologies.

Car Seat Cushion Suspension wires & Steel hooks: GST Rate & Classification 

March 14, 2024 240 Views 0 comment Print

Detailed analysis of the classification of car seat parts under GST, focusing on the case of N. R. Engineering Industries in Tamil Nadu. Understand the implications and ruling regarding Car Seat Cushion Suspension wires and Steel hooks.

No ITC on inputs used for constructing godowns meant for commercial rent

March 14, 2024 672 Views 0 comment Print

Delve into the case of Suswani Foundations Private Limited seeking Advance Ruling on ITC availability for constructing godowns for commercial rent. Learn the implications of Section 17(5)(d) of the CGST Act.

GST Liability on Electricity Distribution & Utility Charges: AAR Tamil Nadu Ruling

March 14, 2024 384 Views 0 comment Print

Understand GST applicability on various utility charges collected by Tamil Nadu Generation & Distribution Corporation (TANGEDCO) for electricity distribution.

GST Classification of Truck Body Fabrication: Indico Motors withdraws ARA Application

March 14, 2024 156 Views 0 comment Print

Indico Motors withdraws ARA application regarding GST classification of truck body fabrication as sale or job work. Authority for Advance Ruling, Tamil Nadu, disposes the query.

GST on converting copper scraps into winding wire through a mobile app

March 14, 2024 243 Views 0 comment Print

Explore the Authority for Advance Rulings (AAR) decision on KK Processors proposed business model involving copper scrap conversion into winding wire, tax implications, and more.

Classification of Jac Olivol Body Oil: HSN 3004 or HSN 3304? No Ruling by AAAR

March 13, 2024 99 Views 0 comment Print

Explore the detailed analysis of the classification of Jac Olivol Body Oil by the GST AAAR West Bengal. Is it under HSN 3004 or HSN 3304? Understand the legal arguments and implications.

Analysis of GST Liability for Fair Price Shops by AAAR West Bengal

March 13, 2024 204 Views 0 comment Print

Explore the GST liability of Fair Price Shops regarding S.K. Oil supply, dealer charges, and composite supply analysis in the case of Chanchal Saha (GST AAR West Bengal). Full order details included.

Classification of Tyre Pyrolysis Oil & Carbon Black: CAAR Mumbai Ruling

March 9, 2024 153 Views 0 comment Print

Explore the detailed ruling by CAAR Mumbai on the classification of Tyre Pyrolysis Oil & Recovered Carbon Black, shedding light on their industrial applications and implications for import/export.

Roasted areca/betel nuts falls under Custom Tariff Heading 2008: CAAR Delhi

March 9, 2024 69 Views 0 comment Print

Explore the Customs Authority of Advance Rulings decision on the classification of imported Roasted Areca Nuts by A One Traders. Get insights into the legal battle and implications.

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