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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.

607 documents in Advance rulings (AAR), newest first

Advance rulings (AAR) 18 Dec 2025
GST Input Tax Credit for Breakwater Wall Construction
NO.GST-ARA-123/18-19/2024-25/B- 640, Mumbai, dt. 18/12/2025

Konkan LNG Private Limited asked the Authority for Advance Ruling (AAR) if they could claim input tax credit (ITC) on the GST paid to build a breakwater…

Advance rulings (AAR) 17 Dec 2025
GST Advance Ruling 62/ARA/2025: Application Withdrawn
Advance Ruling No. 62/ARA/2025, dated 17.12.2025

The business owner asked the Authority for Advance Ruling (AAR) whether renting a property for hostel use qualifies for Goods and Services Tax (GST)…

Advance rulings (AAR) 16 Dec 2025
GST Input Tax Credit for Corporate Food Aggregators
Advance Ruling No. 60/ARA/2025, dated 16.12.2025

The company asked the Authority for Advance Ruling (AAR) in Tamil Nadu whether it should be taxed as a trader of goods or a service provider. Because the…

Advance rulings (AAR) 11 Dec 2025
GST Input Tax Credit for Second-Hand Vehicle Dealers
ADVANCE RULING No. KER/42/2025 Dated 11.12.2025

The company asked if they could claim input tax credit (ITC) on business expenses while paying GST only on the profit margin of used cars. The tax…

Advance rulings (AAR) 04 Dec 2025
GST Mixed Supply Rules for Bundled Tea Products
GUJ/GAAR/R/2025/60 dated 04.12.2025

The company asked if selling different tea products together for one price counts as a composite supply or a mixed supply under the Goods and Services Tax…

Advance rulings (AAR) 28 Nov 2025
GST on Hospital In-patient Services and Room Rent Charges
GST-ARA-68/2020-21/B-628 dated 28/11/2025

The company asked if their bundled hospital services for in-patients, including tests and medicines, qualify for a full GST exemption. The Authority for…

Advance rulings (AAR) 28 Nov 2025
GST on Canteen Services Provided to Employees by KSB Limited
NO.GST-ARA- 48/2021-22/B- 627 Mumbai, dt. 28/11/2025

The Maharashtra Authority for Advance Ruling (AAR) examined whether providing canteen facilities to employees attracts Goods and Services Tax (GST). The…

Advance rulings (AAR) 28 Nov 2025
GST on Mining Lease Royalty Payments in Maharashtra
GST-ARA-06/2020-21/B-626, dated 28.11.2025

The company asked whether royalty payments made to the government for mining leases should be taxed at 5% as a transfer of goods or at a higher rate as a…

Advance rulings (AAR) 28 Nov 2025
GST Classification and Tax Rate for Masala Pan
Order No. GST-ARA-81/2021-22/B-629, dated 28/11/2025

The company asked if selling 'Masala Pan'—betel leaves filled with ingredients like gulkand and coconut—counts as a 'composite supply' where the leaf is…