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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 2166 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 972 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 1938 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 1392 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 5262 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 2871 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 1158 Views 0 comment Print


Latest Judiciary


AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...

July 4, 2026 117 Views 0 comment Print

CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...

July 2, 2026 111 Views 0 comment Print

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...

July 2, 2026 195 Views 0 comment Print

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...

July 2, 2026 102 Views 0 comment Print

Exported by-products qualify as resultant goods under MOOWR: CAAR

Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...

July 2, 2026 153 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 1470 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 1614 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 1131 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 2280 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 2421 Views 0 comment Print


GST on supply of ‘PUSHTI’ to Anganwadi centers through Child Development Project Office

July 30, 2024 5538 Views 0 comment Print

Review GST exemptions for Raibag Taluk MSPC: ruling on educational services, catering, and product classification under GST notifications.

GST Rate for Sale of Space in Print Media: AAR Maharashtra Ruling

July 30, 2024 609 Views 0 comment Print

Learn about the GST rate and classification for selling space in print media as per the AAR Maharashtra ruling in the Lokmat Media Pvt Ltd case.

Classification of Bottom and Top Enclosures for C6X Wi-Fi Receiver and Back and Middle Enclosures for A6 Wi-Fi Transmitter

July 28, 2024 996 Views 0 comment Print

Detailed analysis of the CAAR Mumbai ruling on the classification of parts for Sanmina-SCI India’s Wi-Fi receivers and transmitters. Understand the customs implications.

GST Case Law Compendium – July 2024 Edition

July 25, 2024 5808 Views 0 comment Print

Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential for understanding recent GST legal developments.

GST rate of works awarded by KSTP to Government Contractors

July 24, 2024 1632 Views 0 comment Print

Explore the GST rate implications for works contract services provided to Kerala State Transport Project (KSTP) under GST regulations. Understand the ruling and its impact on construction projects in Kerala.

18% GST on Differential Dealer Margins for Petroleum Products: AAR Kerala

July 24, 2024 4926 Views 0 comment Print

GST AAR Kerala rules that differential dealer margins for petroleum products are taxable under GST as a service, with a rate of 18%. Learn more here.

GST Rate on KLDC Contracts: AAR Kerala Ruling

July 24, 2024 1224 Views 0 comment Print

AAR Kerala rules 18% GST on KLDC contracts for 01/01/22 to 17/07/22. Understand the implications and details of this ruling on government entity projects.

No Ruling for Questions Outside Purview of Section 97(2) of CGST Act: AAR Kerala

July 24, 2024 678 Views 0 comment Print

Understand GST implications for job workers: Can they issue delivery notes, e-way bills if the principal doesn’t? Full analysis of Kunnassery Poulose Joy case from GST AAR Kerala.

AAR Rejects ITC Claim Queries due to Pending Proceedings & Jurisdictional Limits

July 24, 2024 705 Views 0 comment Print

Read the detailed analysis of the GST AAR Kerala ruling on input tax credit claims involving post-supply discounts by Kotoor Mathew Jose Mathew.

ITC on Input Services for Leasing/Renting Motor Vehicles for Women’s Safety

July 24, 2024 1386 Views 0 comment Print

AAR Tamil Nadu confirms eligibility for ITC on motor vehicle leasing services used for women’s transport under Tamil Nadu Shops Act. Full details of the ruling inside.

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