Follow Us:

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


GST Applicable on Lump Sum Upfront Premium for Leasehold Rights Transfer Charges

April 5, 2024 3903 Views 0 comment Print

Understand the implications of GST on lump sum upfront premiums for leasehold rights transfer. Learn the ruling and its impact on businesses.

INS Consultancy: Withdrawal of Roasted Areca Nut Classification Applications

April 4, 2024 447 Views 0 comment Print

Read about INS Consultancy’s withdrawal of three applications seeking advance ruling on the classification of roasted areca nut imports, as per Customs Authority for Advance Rulings, Mumbai.

Exide Energy Solutions Ltd Withdraws Customs Act Ruling Application for Roasted Areca Nuts Classification

April 4, 2024 393 Views 0 comment Print

Explore the classification of roasted areca nuts in the full text of the order by Customs Authority of Advance Ruling, Mumbai, concerning the withdrawal of the application by M/s Exide Energy Solutions Limited.

Eligibility of Mpower Saksham Skills for GST Exemption on services to government bodies

April 3, 2024 537 Views 0 comment Print

Delve into the intricacies of Mpower Saksham Skills eligibility for GST exemption under Notification No.12/2017-Central Tax. Detailed analysis and conclusion provided.

Advance Ruling Scope Excludes Pre-GST Lump Sum work Contract Queries

April 3, 2024 651 Views 0 comment Print

Understand the net impact of GST on pre-GST lump sum contracts with detailed analysis from Jaipur Metro Rail Corporation Limited’s case. Get insights now.

AAR Allows Withdrawal of Wooden Frames Classification Application

April 3, 2024 318 Views 0 comment Print

Delve into Deepak Kumawat’s inquiry regarding the classification of wooden frames under HSN=44140000. Analysis and conclusion provided.

GST Advance ruling application not maintainable for concluded supplies

April 3, 2024 522 Views 0 comment Print

Explore the detailed analysis of the ruling by GST AAR Karnataka on the case of KBL SPML Joint Venture regarding the applicability of GST notifications to concluded and future contracts.

GST Rate Clarification for Teicoplanin & Caspofungin: AAR Telangana

April 3, 2024 855 Views 0 comment Print

In re Stanex Drugs & Chemicals Private Limited (GST AAR Telangana) In a recent development, M/s. Stanex Drugs & Chemicals Private Limited sought clarity regarding the GST rates applicable to Teicoplanin and Caspofungin. The Authority for Advance Ruling (AAR) Telangana, in response to the application filed by M/s. Stanex Drugs & Chemicals Private Limited, has […]

AAAR Dismisses Appeal Withdrawn Due to GST Council Clarification

April 3, 2024 561 Views 0 comment Print

Learn about the dismissal of the appeal by ADS Agro Industries Private Limited as they withdrew their application following GST Council’s clarification on the Advance Ruling question.

Ruling should be pronounced by same members of AAR who heard the case: AAAR

April 3, 2024 576 Views 0 comment Print

In re Umed Club (GST AAAR Rajasthan) Introduction: The Appellate Authority for Advance Ruling (AAAR) in Rajasthan emphasized the necessity for the same members of the Authority for Advance Ruling (AAR) to pronounce rulings. This was in response to Umed Club’s appeal regarding a ruling made on 27.09.2021. Umed Club argued that the ruling was […]

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031