Advance rulings (AAR) of the GST authorities, explained in plain English — what was asked, what was decided, and who it affects.
607 documents in Advance rulings (AAR), newest first
The Karnataka Authority for Advance Ruling (AAR) clarified whether businesses selling used cars under a special tax scheme can still claim Input Tax…
The hospital asked if the medicines and consumables they provide to patients admitted for treatment should be taxed separately or if they are part of the…
The company asked if expenses like ocean freight and foreign import duties, paid under Delivered Duty Paid (DDP) terms, should be included in the value of…
The company asked if their Battery Energy Storage Systems (BESS) business qualified for GST exemptions meant for electricity suppliers. They argued that…
The hospital asked the Authority for Advance Ruling (ARA) if medicines and consumables provided to patients are exempt from Goods and Services Tax (GST)…
Murali Pharmacy asked the Authority for Advance Ruling (AAR) if they qualified for a GST exemption for businesses with turnover under 40 lakhs. The AAR…
The company asked the Tamil Nadu Authority for Advance Ruling (AAR) if their Battery Energy Storage System (BESS) business qualifies for the same GST…
Teemage Builders asked if they needed GST registration in states where they assemble precast structures without a permanent office. The Authority for…
A consultant asked the Authority for Advance Ruling (AAR) whether their clients could claim a GST refund for an inverted duty structure. The Authority…
The company asked the Authority for Advance Ruling (AAR) in Tamil Nadu whether they could pay Goods and Services Tax (GST) only on the profit made from…
The company asked the Authority for Advance Ruling (ARA) whether receiving a fee for agreeing not to compete with a business counts as an export of…
The company asked if its logistics services for e-commerce deliveries qualify as Goods Transport Agency (GTA) services and if they are exempt from GST…
The company asked if they could separate land sales from construction agreements to pay 18% GST while claiming input tax credit. They also asked if they…
Tonia Liquor Industries asked the Authority for Advance Ruling (AAR) if they could buy raw materials at a lower Goods and Services Tax (GST) rate. They…
The company asked the Goa Authority for Advance Ruling (GAAR) whether their cashew apple juice product, Nira or Niro, qualifies for a GST exemption. The…
The company asked the Maharashtra Authority for Advance Ruling (AAR) if their student recruitment services for foreign universities count as an export of…
HP India asked the Maharashtra Authority for Advance Ruling (AAR) how to classify their printing supplies, which include ink and other parts sold together…
The Gujarat Authority for Advance Ruling (GAAR) examined whether a charitable institution must pay Goods and Services Tax (GST) on tree plantation and…
A charitable trust asked the Gujarat Authority for Advance Ruling (GAAR) if its tree plantation and maintenance work for the government is subject to…
The company asked the Gujarat Authority for Advance Ruling (GAAR) if they could claim Input Tax Credit (ITC) on the goods and services used to build a…
