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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) 28 Nov 2025
Maharashtra GST Advance Ruling on Hostel Services Withdrawn
NO.GST-ARA- 25/2022-23/B- 630, Mumbai, dt. 28/11/2025

A business owner asked the Authority for Advance Ruling (AAR) in Maharashtra to clarify if providing lodging and food to students is exempt from Goods and…

Advance rulings (AAR) 26 Nov 2025
Withdrawal of GST Advance Ruling Application TN/58/ARA/2025
Advance Ruling No.58/ARA/2025, dated 26.11.2025

The company asked the Authority for Advance Ruling (AAR) for clarity on GST for hostel services, but later requested to withdraw the application because…

Advance rulings (AAR) 24 Nov 2025
GST Input Tax Credit on Fuel for Goods Transport Agencies
GUJ/GAAR/R/2025/55 dated 24.11.2025

The Gujarat Authority for Advance Ruling (GAAR) clarified whether a Goods Transport Agency (GTA) can claim input tax credit (ITC) on fuel when paying GST…

Advance rulings (AAR) 21 Nov 2025
GST Advance Ruling TN/57/ARA/2025: Application Withdrawn
Advance Ruling No.57/ARA/2025, dated 21.11.2025

The company asked the Tamil Nadu Authority for Advance Ruling (AAR) whether they could claim input tax credit on various construction and equipment costs…

Advance rulings (AAR) 21 Nov 2025
GST Registration for Goods Sold Abroad by Indian Companies
Advance Ruling No.56/AAR/2025, dated 21.11.2025

Snag & Bag Retail Private Ltd asked the Authority for Advance Ruling (AAR) how to handle GST for goods they buy from foreign vendors and sell to other…

Advance rulings (AAR) 19 Nov 2025
Withdrawal of GST Advance Ruling Application: TN/55/ARA/2025
Advance Ruling No.55/ARA/2025, dated 20.11.2025

The company asked the Authority for Advance Ruling (AAR) for a decision on a tax matter, but later asked to cancel the request. This happened because they…

Advance rulings (AAR) 19 Nov 2025
GST on Canteen Deductions for Employees and Contract Workers
ADVANCE RULING NO. GUJ/GAAR/R/2025/49 dated 19.11.2025

Zydus Hospira Oncology Private Limited asked if recovering canteen costs from employees and contract workers counts as a taxable supply under the Goods…

Advance rulings (AAR) 19 Nov 2025
Tamil Nadu GST Advance Ruling TN/52/ARA/2025 Rejected
Advance Ruling No.52/ARA/2025, dated 19.11.2025

When a business asks the Authority for Advance Ruling (AAR) for a decision on a Goods and Services Tax (GST) matter, they must pay fees under both the…

Advance rulings (AAR) 19 Nov 2025
Tamil Nadu GST Advance Ruling TN/50/ARA/2025 Dismissed
Advance Ruling No.50/ARA/2025, dated 19.11.2025

The Authority for Advance Ruling (AAR) in Tamil Nadu dismissed a request for a tax decision regarding the manufacturing of roller chains and related…