GST AAR & AAAR Complete Case Digest 2026 — Volumes 1 & 2 (Ebook)

Instant download. PDF. Delivered to your email the moment your order is confirmed. Both volumes are included — you receive two files.

The complete Taxscan digest of GST Advance Ruling (AAR) and Appellate Advance Ruling (AAAR) decisions, arranged so you can find a ruling either by the question you are answering or by the bench that decided it. 1,712 rulings across 1,563 pages, with decisions reported up to 14 September 2026.

Volume 1 — 823 decisions. Maintainability, jurisdiction and procedure · Input Tax Credit · classification of goods · classification of services · composite and mixed supply · exemptions and concessional rates · time and value of supply · registration and distinct persons · reverse charge · place of supply, export, import and SEZ · employment, directors and related persons · digital transactions, vouchers and e-commerce.

Volume 2 — 889 decisions. Government and local authorities · real estate, construction and works contract · agriculture, food and hospitality · healthcare, education and charitable activities · transport, logistics and warehousing · leasing, renting and licensing · job work and manufacturing · other GST issues.

Every entry gives you the authority and State bench, the citation and order number, the material facts, the question put to the authority, and the ruling as reported — so you can judge relevance before you pull the order.

Two ways in. A clickable topic index, and a State and Bench index covering Andhra Pradesh, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Uttar Pradesh, Uttarakhand and West Bengal. Every case in the bench index links back to its full entry.

Licence tiers. Single user, Small Team (5 users) and Team (25 users). The seat count is printed inside the PDF, and every copy is individually stamped with the purchaser's name, email and order number.

A GST tax invoice is issued and emailed for every order.

Please note: an advance ruling binds only the applicant and the jurisdictional officer who sought it (s.103, CGST Act, 2017). It is persuasive, not precedent. Each entry summarises a ruling rather than reproducing the order — read the official order before you rely on it or cite it.

Your licence terms

Your purchase grants a non-exclusive, non-transferable licence to read this ebook, limited to the number of readers covered by the tier you buy. It is not a transfer of copyright.

You may: store the file on devices belonging to the licensed reader or readers; print a copy for a licensed reader's own professional use; quote short extracts in your own professional work with attribution to Shopscan / Taxscan.

You may not: forward, upload, post or share the file — including to messaging groups, shared drives, intranets or public websites; resell, sublicense or distribute it; remove or alter the licence stamp on the pages; or allow more readers than your licence covers.

Every copy is personalised. Each download is stamped on every page with the buyer's name, email address and order number, and the licence page inside states how many readers your licence covers. This is standard practice for licensed professional publications, and it means any copy in circulation can be traced to the account that bought it.

Updates

Where we issue a corrected or updated version of this edition, you receive it free — we will email you the new file. Where we publish a new edition, existing buyers are offered it at a reduced upgrade price.

Before you buy

This is a digital product. Nothing is shipped, and Cash on Delivery is not available. The price shown includes GST at 18% — what you see is what you pay. If you need a GST invoice showing your GSTIN, email support@shopscan.in with your order number and we will issue one.

Because the file is delivered immediately and cannot be returned once downloaded, sales are final once the ebook has been downloaded. If you have not used your download link, you may cancel and be refunded in full within 7 days. If your link does not work or you receive the wrong file, contact support@shopscan.in and we will replace it or refund you in full. See our Refund Policy for full details.