Compendium of GST Advance Authority Rulings Part 2020A




Bloomsbury India Compendium Of Gst Advance Authority Rulings With Summary Set Of Two Volumes February 2019 by Sanjiv Agarwal and Neha Somani.

This is the second edition of the bi-annual publication on advance rulings and appellate advance rulings containing the gist and text of rulings arranged in chronological order.

The book is divided into two volumes and five Chapters.

Chapters 1 and 2 comprise of statutory provisions and rules on advance rulings, Chapter 3 covers topic-wise advance rulings. Chapter 4 covers appellate advance rulings and Chapter 5 covers judgments pronounced by High Courts relating to advance rulings.

Earlier cases, advance rulings, appellate advance rulings and anti-profiteering cases can be found in the following publications:

Key features:

India’s first Digest on Advance Rulings (including Appellate Rulings) in GST

Covers AAR/AAAR reported from Aug 2019 – Dec 2019

Earlier rulings can be found in previous editions detailed on the back cover of this book

List of rulings arranged:

– alphabetically,

– topic-wise,

– authority/court-wise and

– legislation/section-wise

Gist of the rulings digested by professionals

Additional information






Publication Month & Year

About Author

Dr. Sanjiv Agarwal, M.Com, FCA, FCS, ACIS (UK), aged 60, is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) and a Fellow Member of the Institute of Company Secretaries of India (ICSI) besides being an Associate Member of the Institute of Chartered Secretaries and Administration, London (UK). He is also a post-graduate in Accountancy and Business Statistics from the University of Rajasthan, Jaipur. He has been awarded Doctorate of Philosophy for the title “A Conceptual Approach to Corporate Governance: Preparation for Global Interface” from R.A. Poddar Institute of Management, University of Rajasthan, Jaipur and holds a Diploma in Corporate Governance (PMQ Course) from the ICSI. He is also a qualified Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). Dr. Agarwal has over thirty-five years of professional experience as a practicing Chartered Accountant with vast exposure Indirect Taxation including Service Tax, Goods and Services Tax (GST), corporate laws, corporate governance and financial services. He has to his credit a large number of published articles in various professional journals, websites and economic dailies on various professional subjects including service tax, GST, accounting standards, corporate laws and corporate governance.

Ms. Neha Somani, ACA is a promising Chartered Accountant in practice having qualified in November 2014. Thereafter, since April 2015 she is associated with M/s Agarwal Sanjiv & Company, Chartered Accountants, dealing in Indirect Taxes with a specific focus on Service Tax, Customs and Goods and Services Tax. She has worked in different areas of Indirect Tax which, inter alia, include handling tax advisory, adjudication, litigation, GST audits and training. She has adequate exposure on audits and due diligence in areas of Service Tax, Goods and Services Tax and anti-profiteering issues. She handles adjudication and appellate matters in Service Tax/GST for corporate clients. She has an academic bent of mind with a flair for public speaking, writing articles in reputed professional journals and websites. She has also actively undertaken corporate training programmes for clients and organizations. She has also actively contributed in books on Service Tax & Goods and Services Tax authored by Dr. Sanjiv Agarwal and GST related publications of the Institute of Company Secretaries of India.