Compendium of Top 100 Rulings by AAR

Compendium of Top 100 Rulings by Authority for Advance Rulings (AAR) under Goods & Services Tax – Edition 2022 by CA Dinesh Singhal and CA Vaibhav Kansal is a definitive reference work compiling and analysing the most significant GST Advance Rulings delivered by AARs across India. This book provides practitioners, consultants, and taxpayers with a clear and structured understanding of critical GST issues addressed through authoritative decisions.

Key Features:
• In-depth analysis of each ruling with relevant legal context
• Topic-wise division for easy navigation and reference
• Summary and gist of all rulings for quick understanding
• Important points raised by AAR/AAARs for each case
• Provisions of GST Acts/Rules cited in each ruling
• References to Notifications, Rules, and Circulars for contextual clarity
• Author’s comments providing expert insights and practical implications

Why This Book is Essential:
• Enables quick referencing of critical GST issues and their authoritative resolution
• Saves time in research with concise yet comprehensive coverage
• Acts as a ready reckoner for litigation, advisory, and compliance professionals
• Serves as a training resource for students and professionals appearing in GST-related examinations

With its systematic approach and precise commentary, this compendium is an indispensable tool for tax practitioners, CA/CS/CMA professionals, legal consultants, corporates, and academicians who require a practical understanding of GST law as interpreted by Advance Ruling Authorities.