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#AAR Rulings

Ruling 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.

4,622 articles
Custom DutyRe-import of goods/equipment – CAAR explains applicability of Notification No. 45/2017-Cus.
Custom Duty

Re-import of goods/equipment – CAAR explains applicability of Notification No. 45/2017-Cus.

Editor63 years ago
Goods and Services TaxTraders of second-hand gold ornaments not eligible for GST margin scheme
Goods and Services Tax

Traders of second-hand gold ornaments not eligible for GST margin scheme

Bimal Jain3 years ago
Goods and Services TaxGST Rate on Non-Affordable Residential Apartment Construction
Goods and Services Tax

GST Rate on Non-Affordable Residential Apartment Construction

Editor43 years ago
Goods and Services TaxBodybuilding of Customer-Supplied Vehicle Chassis: GST at 18%
Goods and Services Tax

Bodybuilding of Customer-Supplied Vehicle Chassis: GST at 18%

Editor3 years ago
Goods and Services TaxITC Admissibility for Goods Purchased from Outsourced Vendors via Book Adjustment
Goods and Services Tax

ITC Admissibility for Goods Purchased from Outsourced Vendors via Book Adjustment

Editor43 years ago
Goods and Services TaxGST on Transfer of Sand and Mud Extraction Rights by Kerala Irrigation Department
Goods and Services Tax

GST on Transfer of Sand and Mud Extraction Rights by Kerala Irrigation Department

Editor3 years ago
Goods and Services TaxGST Rate on Affordable Residential Apartments & Sale of Villas without ITC
Goods and Services Tax

GST Rate on Affordable Residential Apartments & Sale of Villas without ITC

Editor43 years ago
Custom DutyCAAR explains Custom duty exemption on Good exported & subsequently re-imported
Custom Duty

CAAR explains Custom duty exemption on Good exported & subsequently re-imported

Editor63 years ago
Goods and Services TaxGST Classification: Chikkies Taxable @ 5% and 18%
Goods and Services Tax

GST Classification: Chikkies Taxable @ 5% and 18%

Editor3 years ago
Goods and Services TaxHostels and PG accommodation services attract @ 12% GST
Goods and Services Tax

Hostels and PG accommodation services attract @ 12% GST

Bimal Jain3 years ago
Goods and Services TaxService of Charging of battery of Electrical Vehicle attracts 18% GST
Goods and Services Tax

Service of Charging of battery of Electrical Vehicle attracts 18% GST

Bimal Jain3 years ago
Goods and Services TaxIsha Samskriti ineligible for GST exemption: AAR Karnataka
Goods and Services Tax

Isha Samskriti ineligible for GST exemption: AAR Karnataka

Editor43 years ago
Goods and Services TaxAgricultural Hand Tools – Classification & Exemption (AAR Withdrawal)
Goods and Services Tax

Agricultural Hand Tools – Classification & Exemption (AAR Withdrawal)

Editor43 years ago
Goods and Services TaxGST on Services Provided under Market Led Fee-based Services Scheme
Goods and Services Tax

GST on Services Provided under Market Led Fee-based Services Scheme

Editor43 years ago