#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
18% GST under RCM payable on Royalty for mining right to Government
Goods and Services Tax
Goods and Services Tax
Royalty amount for mining is to be included while arriving transaction value for payment of GST
Goods and Services Tax
Goods and Services Tax
Hiring of goods transportation vehicle by GTA is exempted from GST
Goods and Services Tax
Goods and Services Tax
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
Custom Duty
Custom Duty
Display assembly/module merit classification under Sub-heading 85249100
Custom Duty
Custom Duty
Video projector classifiable under headings 85286900
Custom Duty
Custom Duty
Classification for Import of Dump Trucks for off-highway use in CKD form for exemption
Custom Duty
Custom Duty
CAAR allows TPuS method for goods to be imported from related party suppliers
Goods and Services Tax
Goods and Services Tax
5% GST payable on custom milling of paddy
Goods and Services Tax
Goods and Services Tax
Advance Ruling under CGST/IGST Act, 2017
Goods and Services Tax
Goods and Services Tax
GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips
Goods and Services Tax
Goods and Services Tax
AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him
Goods and Services Tax
Goods and Services Tax
Supply of Pencils Sharpener with Pencils is Mixed Supply
Goods and Services Tax
Goods and Services Tax
