AAR

AAR means Authority for Advance Ruling who gave ruling in advance on any issue relating to particular Question of Law.
“Advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of
section 97 or sub-section (1) of section 100 of CGST Act 2017, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.


Entitlement of ITC on maintenance of Township, Guesthouse, Hospital etc.-AAR

Odisha Authority for Advance Ruling -GST has issued an important order in case of Advance Ruling sought by M/s National Aluminium Company Ltd {‘NALCO’} in respect of its entitlement to take credit of ITC on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in […]