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Advance Rulings

Re-gasification services for Liquified Natural Gas (LNG) constitute job work

December 19, 2023 1086 Views 0 comment Print

Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.

Unutilized ITC of Compensation Cess – Retention or Reversal – AAR cannot give ruling

December 19, 2023 4485 Views 0 comment Print

Explore the GST ruling for National Aluminium Company Ltd. on Compensation Cess for unutilized ITC on coal purchases. Learn about the implications and next steps.

Soy Protein Nuggets Classifiable under HSN Code 35040091

December 19, 2023 417 Views 0 comment Print

CAAR ruled that Supro Nuggets 570 G IP- Soy Protein Nuggets derived from plant source and containing relatively high protein levels, Classifiable under HSN Code 35040091

MEMS Microphone classifiable under HS Code 85181000

December 19, 2023 600 Views 0 comment Print

Explore detailed analysis of classification of MEMS Microphones in order issued by Customs Authority of Advance Ruling, Delhi. Learn about application, technical features and legal considerations.

ODU Controller PCB classifiable under HSN Code 84159000: CAAR

December 19, 2023 954 Views 0 comment Print

Read the full text of the customs ruling by CAAR Delhi on Blue Star Limited’s application for ODU Controller PCB classification under the Customs Tariff Act. Explore the detailed analysis and conclusion.

ViewSonic Interactive Flat Panel (All-in-one computer system) classifiable under HS Code 84714190

December 19, 2023 2856 Views 0 comment Print

Explore the detailed analysis of Supertron Electronics Pvt. Ltd.’s Customs Ruling case on the classification of Interactive Flat Panels under HSN code 84714190.

YubiKey manufactured by Yubico AB classifiable under HS Code 84718000

December 19, 2023 1746 Views 0 comment Print

CAAR ruled that rule that YubiKey manufactured by Yubico AB, is classifiable under HS Code 8471 8000 of First Schedule to Customs Tariff Act, 1975

Customs Ruling on Charges Inclusion in Assessable Value: United Spirits Limited Case

December 19, 2023 1317 Views 0 comment Print

Explore the detailed order of Customs Authority for Advance Rulings (CAAR) on United Spirits Limited’s proposed import pattern modification, including loading, unloading, and handling charges.

Latex Rubber Balloons for Holi Celebrations classifiable under HSN Code 95030099

December 19, 2023 1866 Views 0 comment Print

Balloons imported for filling water and for use during Holi celebrations, merit classification under subheading 9503 0099 of First Schedule to Customs Tariff Act, 1975.

Adhesive: Net Weight <1 kg - Merit Classification under HS Code 35069999

December 19, 2023 897 Views 0 comment Print

CAAR ruled that sealants fall under heading 3214, specifically under Sub-heading 32141000. In contrast, adhesives in packaging of less than 1 kg were classified under Sub-heading 35069999.

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