#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 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
Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’
Goods and Services Tax
Goods and Services Tax
Afforestation of plants by charitable trust is exempt from GST
Goods and Services Tax
Goods and Services Tax
No ruling by AAR if Applicant fails to submit sufficient documents
Goods and Services Tax
Goods and Services Tax
No GST exemption on Treated Water’ obtained from CETP
Goods and Services Tax
Goods and Services Tax
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)
Goods and Services Tax
Goods and Services Tax
18% GST rate applicable on supply of Services to Uttar Pradesh Jal Nigam
Goods and Services Tax
Goods and Services Tax
Eco-friendly expandable paper wrap (honeycomb paper for wrapping) falls under HSN 48239013
Goods and Services Tax
Goods and Services Tax
