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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


GST Liability on Individual Truck Owners: Karnataka AAR

June 1, 2024 2880 Views 0 comment Print

Discover the GST implications for individual truck owners transporting goods, as ruled by Karnataka AAR in the Karnataka Co-operative Milk Producers Federation case.

Netlink Eligible for 10% Duty Reduction on PCBs for Telecom Equipment: CAAR Mumbai

June 1, 2024 1062 Views 0 comment Print

CAAR Mumbai held that Netlink eligible to claim benefit of reduced duty of 10% in respect of Populated Printed Circuit Boards, for manufacture of telecommunication equipment

GST on Ocean and Air Freight for Exports: AAR Tamilnadu Ruling

June 1, 2024 1746 Views 0 comment Print

Delve into the detailed analysis of GST implications on ocean and air freight for exports post-2022. Understand the ruling’s impact on exporters and shipping lines.

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

June 1, 2024 1134 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 2262 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 852 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 1959 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 1419 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 2964 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 963 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.

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