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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 on Canteen Services in Business Premises: Judicial Rulings & Analysis

Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...

May 10, 2026 1248 Views 0 comment Print

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...

December 4, 2025 762 Views 0 comment Print

Can ITC Be Used Across Unrelated Supplies? A Key GST Ruling

Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...

July 21, 2025 1746 Views 0 comment Print

जीएसटी में एडवांस रूलिंग: एक विस्तृत अवलोकन

Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...

July 21, 2025 1281 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 5118 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 2793 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 1119 Views 0 comment Print


Latest Judiciary


Kerala AAR Rejects GST Advance Ruling Plea Due to Hypothetical Queries

Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...

May 16, 2026 183 Views 0 comment Print

Kerala AAR Grants GST Exemption on Inpatient Ayurvedic Services

Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...

May 16, 2026 219 Views 0 comment Print

GST on Used Gunny Bags at 5% Because Reusable Bags Not Treated as Scrap: Kerala AAR

Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...

May 16, 2026 399 Views 0 comment Print

GST on Member-Facilitator Transactions: Kerala AAR Rejects Plea Due to Prior Adjudication

Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...

May 16, 2026 147 Views 0 comment Print

No GST Under RCM on Honorarium Paid to Temple Board Members as They Are Not Directors: Kerala AAR

Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...

May 16, 2026 144 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 1407 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 1584 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 1068 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 2232 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 2358 Views 0 comment Print


Advance Ruling on Classification of Roasted Areca Nuts – CAAR Delhi

October 13, 2024 981 Views 0 comment Print

CAAR Delhi rules on the classification of roasted areca nuts, imported by R V International, under Customs Tariff Heading 20081920. Learn about the case specifics here.

Advance Ruling on Classification of Roasted Areca Nuts

October 13, 2024 1113 Views 0 comment Print

The Customs Authority in Delhi classified roasted areca nuts under Chapter 2008, distinguishing it from raw areca nuts based on its roasting process.

Assy Cover Display merit classification under CTH 84189900: CAAR Mumbai

October 13, 2024 882 Views 0 comment Print

Explore the Customs Authority of Advance Ruling on Samsung’s Assy Cover Display’s tariff classification under CTI 85371000 for refrigerators.

Valuation Ruling for Arista Networks’ Service Spare Parts

October 13, 2024 747 Views 0 comment Print

Arista Networks seeks a Customs advance ruling on the valuation of service spare parts exported to India, addressing the absence of a transaction value.

Motor Vehicle Parts Classified Under HSN 8708, Attracting 28% GST: AAAR Andhra Pradesh

October 13, 2024 6615 Views 0 comment Print

AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover taxation.

Advance Ruling Application Not Admissible if Issue Under Investigation: AAR Tamilnadu

October 11, 2024 783 Views 0 comment Print

Tamil Nadu GST AAR discusses the admissibility of an advance ruling on fees collected by the Nurses Council, amidst ongoing DGGI investigation.

GST Advance ruling application dismissed due to pending DGGI investigations

October 11, 2024 822 Views 0 comment Print

The Tamil Nadu Medical Council’s advance ruling application was rejected due to ongoing investigations regarding non-payment of GST on registration fees.

GST on Body Building Activity on Customer’s Chassis: 18% or 28%?

October 11, 2024 2817 Views 0 comment Print

GST AAR Tamilnadu clarifies tax rates for truck body building on customer-supplied chassis, determining the applicable 18% rate for services under SAC 998881.

IGST Liability for Goods Sold from FTWZ Premises: AAR allows Withdrawal of application

October 11, 2024 642 Views 0 comment Print

Murata Electronics (India) Pvt Ltd withdraws its GST advance ruling application regarding IGST on FTWZ warehoused goods before home consumption clearance.

Advance Ruling Application Rejected: Query Not Covered Under Section 97(2) of CGST Act, 2017

October 3, 2024 621 Views 0 comment Print

Application by AKS Expo Chem for GST advance ruling rejected. Question not covered under Section 97(2) of CGST/WBGST Act, 2017. No ruling pronounced.

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