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
Sardar Mal Gold Storage asked the Rajasthan Authority for Advance Ruling whether providing cold storage services for various seeds, spices, dried fruits…
A tobacco commission agent in Andhra Pradesh asked the tax department whether Goods and Services Tax (GST) applies to auctioning tobacco leaves for…
Indian Cotton Solutions.com Private Limited asked whether they could claim input tax credit (ITC) on motor vehicles bought to serve as mobile cotton…
Agarwal Industries Private Limited asked the Andhra Pradesh Authority for Advance Ruling (AAR) to clarify the tax classification for its product, Energy-G…
HP India supplied ElectroInk along with printer parts like developers, blankets, and imaging plates to printing businesses. Instead of charging for each…
VNR Seeds Pvt. Ltd. sells agricultural seeds, which are exempt from GST, packed in taxable packaging materials. In Order STC/AAR/01/2018, the company…
Yamuna Expressway Industrial Development Authority asked whether it needs to collect Goods and Services Tax (GST) on upfront premium or salami charged…
Sasan Power Limited claimed pre-GST CENVAT credit using Form GST TRAN-1. Tax officers initiated an audit and scrutiny regarding this credit. The company…
The company, an approved training partner of the National Skill Development Corporation (NSDC), offered various vocational courses. Some courses had full…
The contractor proposed undertaking turnkey solar power plant projects, including design, equipment procurement, freight, civil works, and commissioning…
BC Examinations and English Services India Pvt. Ltd. approached the Haryana Authority for Advance Ruling under order HAR/HAAR/R/2017-18/11 to clarify how…
Gitwako Farms supplied frozen meat to defense forces in outer bags marked with actual weights like 10.5 kg or 11 kg. Under order HAR/HAAR/R/2017-18/10…
M/S VaransivikasPradhikaran, established under Uttar Pradesh urban planning laws, asked whether statutory development authorities are completely exempt…
A photo printing business asked whether printing photos using digital files provided by customers on pen drives or CDs is considered selling goods or…
M/s GKB Lens Pvt Ltd imports and sells optical goods, transferring stock from its West Bengal head office to branches in other states. Under GST law…
A printing company asked tax authorities how custom flex banners and printed ad materials should be taxed under Goods and Services Tax (GST). The main…
M/s. Nagarjuna Agro Chemicals Private Limited asked the Telangana Authority for Advance Ruling (AAR) about the Goods and Services Tax (GST) rate on its…
A manufacturer produced carry bags from polypropylene non-woven fabric and supplied them to retail outlets and textile shops. The company asked tax…
The IT Development Agency (ITDA), a government agency in Uttarakhand, wanted to know if buying services and materials from another government entity like…
Saraswathi Metal Industries asked the Goods and Services Tax (GST) authority about the correct tax rate for manufacturing boat components like propellers…
