doc_id stringlengths 42 150 | source_type stringclasses 2
values | text stringlengths 109 147k | char_count int64 109 147k | was_ocr bool 2
classes |
|---|---|---|---|---|
aar_rulings__m_s_karam_green_bags__guj_gaar_r_63_2020dated_17_09_2020 | aar_rulings | GUJARAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/63/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/50)
Date: 17.09.2020
Name and address of the : M/s Karam Green Bags
applicant Plot No. 190, Ground Floor, Survey... | 30,212 | false |
aar_rulings__m_s_r_v_hydraulic_services__aar_no_14_ap_gst_2024_dated_28_11_2024 | aar_rulings | BEFORE THE AUTHORITY FOR ADVANCE RULING - ANDHRA PRADESH
Goods and Service Tax
D.No.12-468-4, Adjacent to NH-16 Service Road, Kunchanapalli, Guntur-522501
Present
1. Dr. K. Ravi Sankar, Commissioner of State Tax (Member)
2. B. Lakshmi Narayana, IRS, Joint Commissioner of Central Tax (Member)
ORDER
(Under sub-sect... | 22,110 | true |
aar_rulings__m_s_mohamed_farook_bilaldeen__tn_22_ara_2026_dated_20_03_2026 | aar_rulings | AUTHORITY FOR ADVANCE RULING, TAMIL NADU
No.207, 224 FLOOR, PAPJM BUILDING, No.1, GREAMS ROAD,
CHENNAI 600 006.
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND
UNDER SECTION 98(4) OF THE TNGST ACT, 2017
Members present:
Shri B. Suseel Kumar, B.E., MBA.,
Joint Commissioner/Member (SGST),
Authority for Advance Rul... | 5,499 | true |
aar_rulings__sanstar_biopolymers_limited__guj_gaar_r_49_2020_dated_30_07_2020 | aar_rulings | GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/49/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2019/AR/02)
Date: 30.07.2020
Name and address of the : M/s Sanstar Biopolymers Limited,
Sanstar Nagar, Sukhpar Road, V... | 27,994 | false |
aar_rulings__m_s_siddartha_constructions__aar_no_03_ap_gst_2022_dated_24_01_2022 | aar_rulings | I
@
&$b
.
BEFORE THE AUTHORITY FOR ADVANCE RULING ANDHRA PRADESH
Goods and Service Tax
D. No. 5-56, Block-B, R,K. Spring Valley Apartments, Eedupugallu, Vijayawada-5211S1
Present
1. Sri. D. Ramesh, Commissioner of State Tax (Member)
2.
Sri, RV Pradhamesh Bhanu, Joint Commissioner of Central Tax (Member)
AAR No.03 /AP ... | 20,671 | false |
aar_rulings__gitwako_farms_india_pvt_ltd__raj_aar_2019-20_04_dated_16_04_2019 | aar_rulings | RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
KAR BHAWAN, AMBEDKAR CIRCLE, NEAR
RAJASTHAN HIGH COURT
JAIPUR - 302005 (RAJASTHAN) uilke
ADVANCE RULING NO. RAJ/AAR/2019-20/04
J.P.Meena
= Member (Central Tax)
Additional Commissioner
Hemant Jain
: — Member (State Tax)
Joint Commissioner
Name and addr... | 12,150 | true |
aar_rulings__muncipal_corporation_pratapgarh__raj_aar_2018-19_37dated_14_03_2019 | aar_rulings | RAJASTHAN AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
KAR BHAWAN, AMBEDKAR CIRCLE, NEAR
RAJASTHAN HIGH COURT
JAIPUR - 302005 (RAJASTHAN)
ADVANCE RULING NO. RAJ/AAR/2018-19/37 [S/ 82 V2\
(S/ 7 =
\e\ &S /é/
J.P.Meena Member (Central Tax) S* asT.4e
Additional Commissioner
+——}—_—
Hemant Jain Member (State Tax)
J... | 14,500 | true |
aar_rulings__sachar_gaming_private_limited__gst-ara-_90_2019-20_b-_27_mumbai_dated_13_07_2021 | aar_rulings | MAHARASHTRA AUTHORITY FOR ADVANCE RULING ;
GST Bhavan, Room No.107, 1st floor, B-Wing, Old Building, Mazgaon, Mumbai - 400010.
(Constituted under Section 96
of the Maharashtra Goods and Services ‘Tax Act, 2017)
BEFORE THE BENCH OF
(1) Shri. Rajiv Mago
(2) Shri. T. R. Ram
0, Joint Commissioner of Central Tax, (Mem... | 3,902 | true |
aar_rulings__durga_projects_and_infra_structure_private_limited_rectification_of_mistake_orde__dated_11-09-2020 | aar_rulings | THE AUTHORITY FOR ADVANCE RULING
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU - 560009
Advance Ruling No. KAR ADRG ROM 03/2020
Date : 11-09-2020
Present:
1. Dr. Ravi Prasad M.P.
Additional Commissioner of Commercial Taxes . ... Member (State Tax)
2. Sri. Mashhood... | 6,028 | true |
aar_rulings__m_s_johar_autombiles__hr_haar_15_2022-23_dated_16_12_2022 | aar_rulings | brid HARYANA AUTHORITY FOR ADVANCE RULING, TION
GOODS AND SERVICE TAX, MARKET
HARYANA VANIJYA BHAWAN, PLOT NO, 1-3,
SECTOR 5, PANCHKULA-134151 (HARYANA)
_HR/HAAR/15/2022-23
seine et
ame & Address of the} M/s Johar Automobiles
Applicant. 44/1, Main Mathura Road,
Sikri, Faridabad, Haryana
GSJIN of the Applicant. OGAA... | 2,024 | true |
aar_rulings__m_s_durga_projects_and_infra_structure_private_limited__order_kar_adrg_16_2019_dated_25_07_2019 | aar_rulings | GOODS AND
THE AUTHORITY ON ADVANCE RULINGS
IN KARNATAKA
SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU — 560009
Advance Ruling No. KAR ADRG 16/ 2019
Date : 25-07-2019
Present:
1. Sri. Harish Dharnia,
Additional Commissioner of Central Tax,
.. +» Member (Central Tax)
2. Dr, Ravi Pr... | 15,770 | true |
aar_rulings__m_s_pratham_agro_vet_industries__guj_gaar_r_05_2020_dated_17_03_2020 | aar_rulings | GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
A/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.
ADVANCE RULING NO. GUJ/GAAR/R/05/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2018/AR/57)
Date: 17.03.2020
Name and address of the applicant : M/s. Pratham Agro vet Industries
Survey No. 193 P, At... | 6,351 | false |
aar_rulings__m_s_uttar_bihar_gramin_bank__zd100720000011r_dated_30_06_2020 | aar_rulings | dk;kZy;% vfxze fofu.kZ; izkf/kdj.k
okf.kT;&dj foHkkx] Hkrw y
fodkl Hkou] csyh jksM] iVuk&800001-
loZJh mÙkj fcgkj xzkeh.k cSad] 'kekZ dEiysDl] 1]-dykeckx-pkSd] fcgkj] eqt¶Qjiqj&842001
vfxze fofu.kZ; dsl la[;k 1⁄4eSuqvy1⁄2 & AR(B)-04/2019-20
vfxze fofu.kZ; ID & AD100220013399R
mifLFkr
1- Jh /keZthr dqekj] vij vk;qDr] ds... | 16,068 | false |
End of preview. Expand in Data Studio
GST/Tax Regulatory Text Corpus
A narrow-domain corpus of Indian GST (Goods and Services Tax) regulatory text, assembled for pretraining a small (~130M parameter) language model from scratch, following Sebastian Raschka's Build a Large Language Model From Scratch.
Contents
- 2150 training documents / 238 validation documents
- ~10,621,967 tokens (GPT-2 BPE)
- Two source types:
circulars— CGST circulars from India Code (indiacode.nic.in)aar_rulings— Authority for Advance Ruling (AAR) orders from gstcouncil.gov.in, covering all Indian states/UTs
Known limitations — read before use
- Small for pretraining a language model from scratch.
10,621,967 tokens is far below the Chinchilla-optimal token budget for a 130M parameter model (2.6B tokens). A model trained on this corpus is necessarily undertrained relative to compute-optimal scaling, and/or relies on repeated epochs over this data — this is a deliberate, disclosed tradeoff of the project, not an oversight. - OCR-derived text. A meaningful fraction of
aar_rulingsdocuments were extracted via OCR (Tesseract) from scanned PDFs, not a clean text layer. OCR error rate is nonzero — check thewas_ocrfield per document if working with a subset where accuracy matters. - Narrow domain. This is not general-purpose text. It's useful for domain-specific language modeling (GST/tax regulatory language) and not intended as, or suitable for, general knowledge or reasoning tasks.
- Not legal advice, not verified against primary sources by a legal professional. Sourced from official government publications, but provided as-is for ML research/education, not as an authoritative legal reference.
License
This dataset consists of text sourced from official Government of India publications: CGST circulars (India Code, indiacode.nic.in) and Authority for Advance Ruling orders (GST Council, gstcouncil.gov.in).
Legal basis (not a formal legal opinion): Section 52(1)(q) of the Indian Copyright Act, 1957 provides an exception for reproduction of certain government and judicial/quasi-judicial materials. The Supreme Court's ruling in Eastern Book Company v. D.B. Modak (2007) interpreted this section as placing such material effectively in the public domain. AAR/AAAR rulings are quasi-judicial orders; circulars are official government notifications — both plausibly fall within this exception.
What this is NOT: a confirmed license grant from indiacode.nic.in or gstcouncil.gov.in themselves (unlike data.gov.in, which explicitly publishes under the Government Open Data License – India / GODL, I could not confirm these two specific portals declare an equivalent license), and not a lawyer's opinion. If you plan to redistribute or build a commercial product on this dataset, verify the copyright position independently before relying on this summary.
Source portals: indiacode.nic.in, gstcouncil.gov.in — attribution to the Government of India / GST Council as the original source is included here in that spirit, independent of the legal question above.
Source
Built as part of a public series on building an LLM from scratch: [link to your blog/LinkedIn series here]
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