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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


Tax Liability of SEZ Unit for Advocate Services under RCM: AAR Ruling

April 19, 2024 2202 Views 0 comment Print

Explore the GST ruling on tax liability for SEZ units regarding advocate services under Notification No. 10/2017-IT(Rate). Understand the implications and legal provisions.

GST on Insulating Bare M.S. Pipes: Job Work with PU Foam & PE Film/HDPE Jackets

April 19, 2024 759 Views 0 comment Print

Understand the GST classification of insulating bare M.S. pipes using PU Foam and PE Film/HDPE jackets. Detailed analysis of AAR Gujarat’s ruling and its implications.

Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

April 11, 2024 1479 Views 0 comment Print

In re L S Metal Vina LLC (CAAR New Delhi) – CAAR cannot give ruling where there is an ongoing investigation or assessment has been made on provisional basis

Raw Silicon Carbide Bricks for DPF application falls under CTH 6902 2040

April 11, 2024 654 Views 0 comment Print

CAAR Mumbai held that Raw Silicon Carbide Bricks for DPI application merit classification under Custom Tariff Heading 6902, more specifically under CTH 6902 2040 of First Schedule of Customs Tariff Act, 1975

GST leviable at 18 percent on solar-powered submersible pump

April 10, 2024 1902 Views 0 comment Print

Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision affects taxation and invoicing practices.

CAAR Ruling: Classification of Viewsonic Technologies Interactive Display Systems

April 9, 2024 1167 Views 0 comment Print

Read the full text of the Customs Authority of Advance Ruling (CAAR) Mumbais order regarding the classification of Viewsonic Technologies India Pvt Ltd’s Interactive Display Systems.

Classification of Airsoft Toy Guns: CAAR Mumbai Ruling

April 9, 2024 1653 Views 0 comment Print

Read the detailed ruling by Customs Authority of Advance Ruling, Mumbai on the classification of Airsoft Toy Guns imported by M/s. Jaiico Transs. Includes analysis and conclusion.

GST on Corpus Fund & Electricity Charges collected from members by RWA

April 9, 2024 11583 Views 0 comment Print

Learn about the implications of GST on corpus funds and electricity charges collected by Residents’ Welfare Associations (RWAs) in India. Get insights from a recent case ruling by GST AAAR West Bengal.

Clear Float Glass’ classifiable under Customs Tariff Heading 70052990: AAAR

April 6, 2024 1476 Views 0 comment Print

Explore the detailed analysis and conclusion of the GST AAAR Tamil Nadu ruling regarding the correct classification of clear float glass under CTH 7005 1090. Understand the key arguments, findings, and industry precedents discussed in the appeal.

Advance Ruling Application rejected for Pre-existing Department Proceedings

April 6, 2024 684 Views 0 comment Print

Read the full text of the ruling by Authority for Advance Ruling, Tamil Nadu regarding GST implications on service charges, wages, and related payments by First Choice Outsourcing Services.

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