GST
GOODS AND SERVICES TAX
ADVANCE RULING APPELLATE AUTHORITY
Advance Ruling Appellate Mechanism in GST
Check List for Advance Ruling Appellate Mechanism
Annexure
CASE LIST
Date of Advance Ruling
Trade Name
Subject Matter
06/02/2019 Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed
21/12/2018 Whether the association is supplying any goods or service
10/12/2018 Whether input tax credit is admissible for GST paid on freight for transporting Petroleum products to export warehouse
04/12/2018 Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta
05/11/2018 Classification of PP Leno Bags under GST Tariff
08/08/2018 Classification of Laminated Taurpalins of HDPE Woven Fabrics
06/07/2018 Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28
08/05/2018 Whether its skin care preparations are medicamaents Appeal Order
10/05/2018 Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975
10/05/2018 Whether UPS with battery is a composite supply
26/04/2018 Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary