2026 GST AAR Register

About this register

An Authority for Advance Ruling (AAR) is a State-level quasi-judicial body that decides, on an applicant’s request, how GST applies to a specific proposed or ongoing supply under section 97 of the CGST Act, 2017 and the parallel State GST Act. Each entry below is drawn from the GST Council’s own official AAR index and records the applicant, State, the question decided and the order number and date — the individual record page for each entry carries the fuller index brief. As the site’s own AAR record pages note, an AAR ruling binds only the applicant and the concerned/jurisdictional officer for the specific transaction it addresses (section 103 of the CGST Act); it is a research and citation aid, not a nationwide precedent, and the signed order remains the controlling record.

Reviewed by: CA Nikhil Gupta and Kajri Singh · Last reviewed: 2 September 2026 · Current law status: sections 97 and 103 of the CGST Act, 2017 (and the parallel State GST Act provisions) remain in force as of this review date; verify for any intervening amendment before relying on the limited-binding-effect note above.