{"product_id":"gst-aar-aaar-complete-case-digest-2026-volumes-1-2-ebook","title":"GST AAR \u0026 AAAR Complete Case Digest 2026 — Volumes 1 \u0026 2 (Ebook)","description":"\u003cp\u003e\u003cstrong\u003eInstant download. PDF. Delivered to your email the moment your order is confirmed. Both volumes are included — you receive two files\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp\u003eThe 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. \u003cstrong\u003e1,712 rulings across 1,563 pages\u003c\/strong\u003e, with decisions reported up to \u003cstrong\u003e14 September 2026\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eVolume 1 — 823 decisions.\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eVolume 2 — 889 decisions.\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEvery entry gives you\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTwo ways in.\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eLicence tiers.\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eA GST tax invoice is issued and emailed for every order.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003ePlease 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.\u003cbr\u003e\u003c\/em\u003e\u003c\/p\u003e\n\u003ch3\u003eYour licence terms\u003c\/h3\u003e\n\u003cp\u003eYour purchase grants a \u003cstrong\u003enon-exclusive, non-transferable licence to read\u003c\/strong\u003e this ebook, limited to the number of readers covered by the tier you buy. It is not a transfer of copyright.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eYou may:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eYou may not:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEvery copy is personalised.\u003c\/strong\u003e Each download is stamped on \u003cstrong\u003eevery page\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003ch3\u003eUpdates\u003c\/h3\u003e\n\u003cp\u003eWhere we issue a corrected or updated version of this edition, \u003cstrong\u003eyou receive it free\u003c\/strong\u003e — we will email you the new file. Where we publish a new edition, existing buyers are offered it at a reduced upgrade price.\u003c\/p\u003e\n\u003ch3\u003eBefore you buy\u003c\/h3\u003e\n\u003cp\u003eThis is a \u003cstrong\u003edigital product\u003c\/strong\u003e. Nothing is shipped, and Cash on Delivery is not available. \u003cstrong\u003eThe price shown includes GST at 18%\u003c\/strong\u003e — what you see is what you pay. If you need a GST invoice showing your GSTIN, email \u003ca href=\"mailto:support@shopscan.in\"\u003esupport@shopscan.in\u003c\/a\u003e with your order number and we will issue one.\u003c\/p\u003e\n\u003cp\u003eBecause the file is delivered immediately and cannot be returned once downloaded, \u003cstrong\u003esales are final once the ebook has been downloaded\u003c\/strong\u003e. 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 \u003ca href=\"mailto:support@shopscan.in\"\u003esupport@shopscan.in\u003c\/a\u003e and we will replace it or refund you in full. See our \u003ca href=\"https:\/\/shop.taxscan.in\/policies\/refund-policy\"\u003eRefund Policy\u003c\/a\u003e for full details.\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003e\u003cbr\u003e\u003c\/em\u003e\u003c\/p\u003e","brand":"Taxscan","offers":[{"title":"Single user","offer_id":43333882282193,"sku":"EBK-TX-AARDIG2026-S1","price":1093.22,"currency_code":"INR","in_stock":true},{"title":"Small Team (5 users)","offer_id":43333885231313,"sku":"EBK-TX-AARDIG2026-T5","price":3388.98,"currency_code":"INR","in_stock":true},{"title":"Team (25 users)","offer_id":43333885264081,"sku":"EBK-TX-AARDIG2026-T25","price":11016.1,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/GST-AAR-MOCKUP_jpg_3a160970-84c3-4397-bde8-45126eefcd39.jpg?v=1790423004","url":"https:\/\/shop.taxscan.in\/products\/gst-aar-aaar-complete-case-digest-2026-volumes-1-2-ebook","provider":"Shopscan","version":"1.0","type":"link"}