Advance rulings (AAR) of the GST authorities, explained in plain English — what was asked, what was decided, and who it affects.
602 documents in Advance rulings (AAR), newest first
EPCOS India planned to manufacture power banks for mobile phones and tablets in India. The company filed an application with the Haryana Authority for…
Hindalco Industries Ltd operates a plant in Uttar Pradesh and receives bauxite daily from its captive mines in Jharkhand and Chhattisgarh. The company…
A railway contractor asked the tax authority how GST applies to track maintenance contracts for Indian Railways. They wanted to know if supplying labor…
Paras Motor Industries builds bus bodies for state transport corporations and private buyers. Customers send bare chassis, while the company supplies all…
Manipal Academy for Higher Education asked the Karnataka Goods and Services Tax (GST) authority whether collecting insurance premiums from the public as a…
M/s VPSSR Facilities was awarded contracts by Northern Railway for cleaning trains, stations, offices, and residential colonies. Northern Railway refused…
Rajashri Foods Pvt. Ltd. operated three animal feed manufacturing units and planned to sell one independent unit for a single lump sum price. The company…
Manipal Academy for Higher Education asked the Karnataka Authority for Advance Ruling (AAR) whether Goods and Services Tax (GST) applies to notice pay…
A construction firm in Uttarakhand was registered under the VAT composition scheme before GST started. As on 30 June 2017, the firm held closing stock of…
A manufacturer asked for the Goods and Services Tax (GST) rate on grain-based extra neutral alcohol (ENA). However, local GST officers had already…
The Dehradun Forest Division collects two distinct fees from commercial transporters operating in forest areas. The first is Marg Sudharan Shulk, charged…
Five Star Shipping provided market analysis alongside operational support like laytime calculations to foreign ship owners. The company asked whether all…
The company processes frozen goat, sheep, and poultry meat for sale to commercial markets and the Indian Army. It packs individual meat items into…
Esprit India provided sourcing, vendor research, and quality control services in India for its Hong Kong group company. The company asked the Haryana…
Loyalty Solutions operated a reward points program, charging partner merchants 0.25 INR per point issued to customers. Customers had 36 months to use…
A heavy equipment manufacturer bought standard road truck chassis and mounted cranes on them to create truck-mounted cranes. The company asked tax…
The company manufactured 33 herbal skin care items using Ayurvedic formulas under a valid drug license under the Drugs and Cosmetics Act, 1940. They…
M/s. Sika India Pvt Ltd asked the West Bengal Authority for Advance Ruling (WBAAR) to clarify the HSN code and GST rate for its product, SIKA Block…
The Gujarat Authority for Advance Ruling decided on order GUJ/GAAR/R/2018/10 regarding the GST classification of cryo containers used with liquid…
Inox India Pvt. Ltd. asked the Gujarat Authority for Advance Ruling how to classify its double-walled aluminum cryo containers under Goods and Services…
