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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 1245 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 177 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


Appeal Filing Delay Condonable if appellant prevented by sufficient cause

June 11, 2024 1554 Views 0 comment Print

Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.

Classification of Roasted Areca Nuts and Cashew Nuts: CAAR Mumbai

June 8, 2024 2334 Views 0 comment Print

Delve into the detailed analysis of the classification of oven-roasted areca nuts and salted cashew nuts as per the Customs Tariff Act in this insightful article based on the order of Customs Authority of Advance Ruling, Mumbai.

Customs duty benefits for import of parts in cellular phone manufacturing: CAAR Ruling

June 6, 2024 1677 Views 0 comment Print

Delve into the intricacies of Samsung Display Noida Pvt. Ltd. CAAR Delhi ruling, exploring customs duty benefits for import of parts in cellular phone manufacturing.

Classification of KONIX KE-810, FA-505 and KE-880S CAAR Ruling

June 5, 2024 1464 Views 0 comment Print

Analysis of the CAAR Mumbai ruling on the classification & duty exemption of chemical imports by KPX Chemical India Pvt. Ltd. Detailed insights into the legal interpretations provided.

Import Classification & Duty Exemption: Vessel UOL Tigerfish – Withdrawal of Ruling Application

June 5, 2024 495 Views 0 comment Print

Dive into the classification & duty exemption of importing Vessel UOL Tigerfish from IFSC to DTA as per CAAR Mumbai’s order. Learn more

Classification & Exemption notification applicability on Telematics Control Unit

June 4, 2024 1209 Views 0 comment Print

In re Denso Haryana Private Limited: CAAR Delhis decision on the classification and duty of imported Telematics Control Units under Customs Tariff.

GST implications on canteen and transport services to employees

June 3, 2024 15273 Views 0 comment Print

Explore the GST implications on canteen and transport services provided by Zentiva Pvt Ltd to its employees as per the recent Gujarat AAR ruling.

‘Mix Mukhwas’ & ‘Roasted Til & Ajwain’ falls under HSN Code 12074090

June 3, 2024 2493 Views 0 comment Print

Discover how Mix Mukhwas & Roasted Til & Ajwain are classified under HSN code 12074090, taxed at 5% GST. Detailed analysis and ruling explained.

Nominal Salary Deductions for Canteen Services Not Considered ‘Supply’ & ITC eligible for Statutory Obligations

June 3, 2024 4641 Views 0 comment Print

Dive into the detailed analysis of GST implications on canteen facilities provided by Dormer Tools India Pvt Ltd. Explore the ruling’s impact on deductions from employee salaries and input tax credit eligibility.

GST on ZLD treated water (RO) from Gujarat Eco Textile Park

June 3, 2024 1131 Views 0 comment Print

Explore the detailed analysis and ruling by AAR Gujarat on the GST classification of ZLD treated water (RO) from Gujarat Eco Textile Park under Chapter 2201.

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