#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.
Goods and Services Tax

Goods and Services Tax
StrataTex HSR® classifiable under HSN 59119032 subject to BIS certification
Goods and Services Tax

Goods and Services Tax
Kandi ravo falls under HSN 24013000 & 28% GST payable: AAR Gujarat
Custom Duty

Custom Duty
Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)
Custom Duty

Custom Duty
CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020
Goods and Services Tax

Goods and Services Tax
AAR cannot determine place of supply of services
Custom Duty

Custom Duty
Classification of Optoma Creative Touch-3 Series Interactive Flat Panel (IFP)
Custom Duty

Custom Duty
Transfer from SEZ/FTWZ to DTA cannot be termed as ‘re-import’: CAAR
Goods and Services Tax

Goods and Services Tax
Utttar Pradesh Jal Nigam is not a Local authority; 18% GST applicable on works contract services
Goods and Services Tax

Goods and Services Tax
ITC on vendor invoices received towards food served in canteen
Goods and Services Tax

Goods and Services Tax
Ruling cannot be pronounced without proper documentation: GST AAR
Goods and Services Tax

Goods and Services Tax
Telangana AAR of cannot give ruling on GST liability in a different state
Goods and Services Tax

Goods and Services Tax
N.B.S. Crackle is an industrial input & cannot be classified as sugar boiled confectionery
Goods and Services Tax

Goods and Services Tax
No Reversal of ITC on financial credit note in relation to post sale discount
Goods and Services Tax

Goods and Services Tax
