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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 93 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 57 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


Treated Water falls under Tariff heading 2201 & GST Rate payable is Nil: AAR Tamilnadu

September 14, 2023 711 Views 0 comment Print

Learn the correct GST classification and applicable rate for treated water sales by analyzing a recent GST AAR in Tamil Nadu.

GST Classification and Rate for Treated Water Sales

September 14, 2023 1299 Views 0 comment Print

Explore the GST classification and applicable rate for treated water sales as per the ruling in the Eastern Common Effluent Treatment Company Private Ltd case.

GST Classification and Rate for Treated Water Sales – AAR Tamil Nadu

September 14, 2023 480 Views 0 comment Print

Learn about the GST classification and applicable rate for treated water sales in Tamil Nadu as per the Authority for Advance Ruling’s recent decision

GST Rate on Treated Water Sales

September 14, 2023 1995 Views 0 comment Print

Learn about the GST classification and applicable rate on treated water sales by Angeripalayam Common Effluent Treatment Plant Limited.

GST Applicability for School Transport Services: AAR Tamilnadu Ruling

September 14, 2023 2748 Views 0 comment Print

GST applicability for school transport services in Tamilnadu as ruled by AAR. Understand exemption for educational institutions and implications for parents and schools.

GST Ruling: Legal Cost Apportionment by Foster Wheeler- Application withdrawn

September 14, 2023 267 Views 0 comment Print

Read about a GST ruling on legal cost apportionment by Foster Wheeler (GB) Limited in Tamil Nadu and whether it requires reverse charge mechanism (RCM).

GST on Tapioca flour obtained by crushing dried roots & remnants of tapioca roots/tubers

September 14, 2023 813 Views 0 comment Print

Understand the GST classification of tapioca flour residues, its liability to tax, and the need for registration for traders in Tamil Nadu.

GST on Sub-Licensing Software, Market Support Fees & Taxable Value Calculation

September 14, 2023 711 Views 0 comment Print

Understand GST implications on sub-licensing software, market support fees, and taxable value for operating fees paid to a Central Hub by AVEVA Software Pvt Ltd in Tamil Nadu.

CCAR Ruling: Exemption Benefit for Imported Off-Highway Equipment Turbochargers

September 14, 2023 519 Views 0 comment Print

Explore CAAR ruling on eligibility of turbochargers for exemption benefits when used exclusively in off-highway equipment, based on Indian regulations.

CAAR Ruling: Applicability of Duty Rates for X-Ray Tube & Spare Parts

September 14, 2023 1254 Views 0 comment Print

Read the Customs Authority’s ruling on the duty rates for X-Ray tubes and spare parts, their classification, and the impact on medical equipment imports.

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