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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 63 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


DCW Ltd. Not Liable for GST on Export Freight (FOB Basis) under RCM

June 1, 2024 612 Views 0 comment Print

Explore the implications of GST AAR Tamilnadu Order No. 04/ARA/2024 dated 28.03.2024 on the taxation of ocean and air export freight under notification 08/2017 integrated tax.

GST on Exported Processed Frozen Shrimps: Packaging Considerations

June 1, 2024 438 Views 0 comment Print

AAR ruled that both the printed and plain packaged frozen shrimps, when pre-packed for export, attract GST at applicable rates, aligning with the legal provisions and recent amendments in GST rates.

Balat Enterprises Liable to Pay GST on Services Provided Through Its Vyayshay App

June 1, 2024 252 Views 0 comment Print

Delve into the GST ruling on Balat Enterprises in Tamilnadu, examining e-commerce definitions, nature of supply, and tax liabilities. Get detailed insights here.

Assessee providing services of ‘Marketing/Recruitment/Referral Consultant’ do not qualify as Intermediary

May 30, 2024 630 Views 0 comment Print

Understand Telangana AAR ruling on M/s. Center for International Admission and Visas. Learn why marketing services to foreign universities don’t qualify as an intermediary.

Input Tax Credit not admissible on Rotary Parking System: AAR Tamilnadu

May 30, 2024 447 Views 0 comment Print

Explore the detailed analysis and ruling on Input Tax Credit eligibility for Rotary Parking System based on the case of Arthanarisamy Senthil Maharaj (GST AAR Tamilnadu).

No GST on Sale of Goods in 3P FTWZ to Bonded Warehouse under MOOWR Scheme

May 30, 2024 1470 Views 0 comment Print

Explore the intricate legalities surrounding the GST levies on goods sold from third-party Free Trade Warehousing Zones (FTWZ) to bonded warehouses under the MOOWR Scheme in Tamil Nadu. Detailed insights, rulings, and implications discussed.

Authorized representatives illness: AAAR Tamil Nadu Condoned delay of 27 days

May 25, 2024 378 Views 0 comment Print

Detailed analysis of the GST AAAR Tamil Nadu order on Faiveley Transport Rail Technologies’ appeal, focusing on GST applicability and the condonation of delay.

One-Day Appeal Filing Delay Due to Staff Shortage & Tax Concept Unfamiliarity: AAAR Tamil Nadu Condoned

May 25, 2024 246 Views 0 comment Print

Explore the AAAR Tamil Nadu ruling on TANGEDCO’s GST appeal, covering key details on tax liabilities for various charges and the condonation of appeal delay.

AAR Haryana: Subway’s Appeal Rejected – Incomplete Application

May 25, 2024 1326 Views 0 comment Print

AR Haryana rules Subway’s appeal rejected due to incomplete application and non-payment of requisite fee under IGST Act.

AAR Haryana Rejects Subway Systems Appeal Due to Incomplete Application

May 25, 2024 255 Views 0 comment Print

In re Subway Systems India Pvt. Ltd. (GST AAR Haryana): Appeal rejected due to incomplete application and non-payment of requisite fee.

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