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Appellate orders (AAAR)

Appellate orders (AAAR) of the GST authorities, explained in plain English — what was asked, what was decided, and who it affects.

75 documents in Appellate orders (AAAR), newest first

Appellate orders (AAAR)
GST on Cost Recovery by Power Utilities: UP AAAR 13/2021
Appeal Order No. 13/AAAR/2021 dated 21.01.2021

The Uttar Pradesh Power Corporation asked the Appellate Authority for Advance Ruling (AAAR) whether recovering management and operational expenses from…

Appellate orders (AAAR)
GST on Unadjusted Pre-GST Mobilization Advances
Appeal Case No. 11/WBAAAR/APPEAL/2019 dated 17.09.2019; Order dated 16.12.2019

The company asked whether they must pay Goods and Services Tax (GST) on the full invoice amount or only on the net amount after subtracting old…

Appellate orders (AAAR)
GST Classification of Land Filling and Compacting Contracts
Appeal Case No. 10/WBAAAR/APPEAL/2019 dated 26.08.2019 (Order dated 21.11.2019)

The company asked the West Bengal Appellate Authority for Advance Ruling (WBAAAR) if providing silver sand and earth for land filling should be taxed as a…

Appellate orders (AAAR)
GST Appellate Authority Split Verdict on Tea Bag Packing Services
Appeal Case No. 04/WBAAAR/APPEAL/2019 dated 28.02.2019 (Order dated 15.05.2019)

The Appellate Authority for Advance Ruling (AAAR) in West Bengal was asked to decide if packing tea into bags for a client is a manufacturing service or a…

Appellate orders (AAAR)
GST Classification of Online Testing Services as OIDAR
ORDER NO. KAR/AAAR/ 07 /2020-21, DATE: 13-11-2020

The company asked whether their computer-based testing services, which include human-graded essays, count as Online Information and Database Retrieval…

Appellate orders (AAAR)
GST Input Tax Credit on Employee Transportation Vehicles
HAAR Order No. HAR/HAAR/R/2018-19/04 dated 11.07.2018 (modified by this Appellate Authority order)

The company asked the Appellate Authority for Advance Ruling if they could claim back the Goods and Services Tax (GST) paid to contractors for hiring…