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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.

611 documents in Advance rulings (AAR), newest first

Advance rulings (AAR) 05 May 2026
GST on Pooja Rose Water: Advance Ruling 46/ARA/2026
Advance Ruling No. 46/ARA/2026, dated 05.05.2026

The company asked the Tamil Nadu Authority for Advance Ruling whether rose water sold specifically for religious rituals qualifies for the GST exemption…

Advance rulings (AAR) 17 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Errors
Advance Ruling No.39/ARA/2026, dated 17.04.2026

The Authority for Advance Ruling (AAR) in Tamil Nadu dismissed a request because the business did not follow basic filing rules. To get a ruling, you must…

Advance rulings (AAR) 16 Apr 2026
GST Advance Ruling Rejected Due to Procedural Errors
Advance Ruling No.37/ARA/2026, dated 16.04.2026

The Park Avenue Owner's Welfare Association asked for a Goods and Services Tax (GST) advance ruling, but the Authority for Advance Ruling (AAR) dismissed…

Advance rulings (AAR) 16 Apr 2026
Tamil Nadu GST Advance Ruling Rejected for Procedural Errors
Advance Ruling No.38/ARA/2026, dated 16.04.2026

M/s. Ligoria Marine Private Limited asked the Authority for Advance Ruling (AAR) for a decision on a tax matter. However, the company did not follow the…

Advance rulings (AAR) 30 Mar 2026
GST on Commercial Property Development by Individuals
NO.GST-ARA- 54/2020-21/B- 51 Mumbai, dt. 30/03/2026

A retired individual asked if building commercial units on their own land counts as a business. The authority ruled that selling or renting these units is…

Advance rulings (AAR) 30 Mar 2026
GST Exemption for Sewerage Infrastructure Works Contracts
Order No. GST-ARA-67/2021-22/B-53, dated 30.03.2026

The company asked if their sewerage project for a local authority qualifies for a GST exemption. The tax authority examined whether this was a 'pure…

Advance rulings (AAR) 30 Mar 2026
GST Status of Bonded Warehouse Supplies to Ships
Order No. GST-ARA-09/2021-22/B-52, dated 30.03.2026

Sanctum Trading Corporation asked the Maharashtra Authority for Advance Ruling (AAR) if supplying imported goods from a bonded warehouse to ships counts…

Advance rulings (AAR) 30 Mar 2026
GST Treatment for Bakery Items and Restaurant Services
GOA/GAAR/02 of 2025-26/6810 dated 30.03.2026

The company asked the Authority for Advance Ruling (AAR) in Goa if they could split their tax reporting between selling pre-made bakery items and…