#AAR Rulings
Log in to FollowRuling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Custom Duty

Custom Duty
CAAR Refers Related-Party Import Valuation Issue to SVB Due to Proposed Pricing Changes
Custom Duty

Custom Duty
DSIR Customs Exemption Applies Only to Research Activities, Not Exhibit Batch Manufacturing: CAAR
Custom Duty

Custom Duty
Galaxy-Marked Diamond Stones Are Semi-Processed Diamonds, CAAR Denies Customs Duty Exemption
Custom Duty

Custom Duty
Anti-Dumping Duty Not Applicable on Laser Engraving Machines: CAAR
Custom Duty

Custom Duty
CAAR Classifies Greek Zante Currants as Raisins Due to Their Nature as Dried Vitis Vinifera Grapes
Custom Duty

Custom Duty
CAAR Classifies ESP32 Development Board & Module Under HSN 85176290
Custom Duty

Custom Duty
CAAR Classifies Empty Semen Storage Straws Under HSN 3926, Not 9018
Goods and Services Tax

Goods and Services Tax
Compensation from Transporters Not Taxable as GST Since It Is Liquidated Damages: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
AAR Clarifies GST Exemption on Mental Health, Self-Defence, Vocational Training & Yoga Services
Goods and Services Tax

Goods and Services Tax
Works Contract Qualified for GST Exemption as Goods Component Was Below 25% Threshold
Goods and Services Tax

Goods and Services Tax
Bonded Warehouse Supplies Not Exports as Goods Delivered Within India: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
MHADA Flats Taxable as Additional FSI Was Received Before Occupancy Certificate: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Supply to Navy, Coast Guard & Foreign-Going Vessels Not Export Under IGST Act: Maharashtra AAR
Custom Duty

Custom Duty
