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Advance rulings (AAR)

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

Advance rulings (AAR) 06 Apr 2018
Delhi AAR Rules 28% GST on Cured Dried Tobacco Leaves
ADVANCE RULING NO. 04/DAAR/2018 dated 06.04.2018

A wholesale trader in Delhi asked whether selling cleaned and dried tobacco leaves attracts 5% Goods and Services Tax (GST) or 28% GST. The trader…

Advance rulings (AAR) 05 Apr 2018
Unused Krishi Kalyan Cess Cannot Be Claimed as GST Credit
NO.GST-ARA-18/2017-18/B- 25 Mumbai, dt. 5/4/2018

Kansai Nerolac Paints Limited had accumulated Krishi Kalyan Cess (KKC) balances in its Input Service Distributor service tax return on June 30, 2017. When…

Advance rulings (AAR) 28 Mar 2018
Specified Bulk Drugs Attract 5% GST Rate Rules AP AAR
Order No. AAR/AP/03(GST)/2018 dated 28.03.2018

Pharmaceutical manufacturer Laurus Labs asked the Andhra Pradesh Authority for Advance Ruling (AAR) about the GST rate on bulk drugs like Efavirenz and…

Advance rulings (AAR) 28 Mar 2018
GST Exemption for Cold Storage of Agricultural Produce
Order No. AAR/AP/02(GST)/2018 dated 28th March 2018

The company asked the Andhra Pradesh Authority for Advance Ruling (AAR) whether their cold storage services for agricultural produce were exempt from…

Advance rulings (AAR) 28 Mar 2018
Can You Claim GST Input Tax Credit on Clean Environment Cess?
Order No. AAR/AP/01/(GST)/2018 dated 28th March 2018

The company asked the Authority for Advance Ruling (AAR) if they could claim input tax credit for the Clean Environment Cess paid on imported coal. The…

Advance rulings (AAR) 28 Mar 2018
GST on Sale of Land and Under-Construction Buildings
Advance Ruling No. 03/DAAR/2018 dated 28.03.2018

A developer asked if they could avoid Goods and Services Tax (GST) by signing two separate contracts—one for the land and one for the building. The…

Advance rulings (AAR) 27 Mar 2018
GST on Airport Retail Sales to International Passengers
01/DAAR/2018 dated 27.03.2018

The company asked if selling sunglasses to international passengers at Delhi Airport's Terminal 3 counts as an export under the Goods and Services Tax…

Advance rulings (AAR) 26 Mar 2018
GST Rate for Mobile Batteries Based on End-Use
Advance Ruling No. 2, dated 26.03.2018

The company asked the Authority for Advance Ruling (AAR) whether mobile batteries should be taxed differently depending on who buys them. The authority…

Advance rulings (AAR) 26 Mar 2018
GST Rate on Standing Rubber Trees Sold for Cutting
ORDER NO. CT/3270/18-C3 DATED 26/03/2018

A contractor asked whether buying standing rubber trees to cut and remove them should be tax-free, as they were under previous tax laws. The authority…

Advance rulings (AAR) 26 Mar 2018
Kerala GST Advance Ruling on Demo Car Sales Withdrawn
ORDER No.CT/779/18-C3 DATED 26/03/2018

The company asked the Authority for Advance Ruling (AAR) in Kerala to clarify how to calculate GST on the sale of demo cars under Rule 32(5). Before the…

Advance rulings (AAR) 23 Mar 2018
GST HSN Classification for Trophies and Awards
GST-ARA-12/2017/B-15 Mumbai, dt. 23.03.2018

Acrymold asked the Maharashtra Authority for Advance Ruling (AAR) if they could classify all trophies under HSN 83062920, regardless of whether they were…