#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
Nokia 7210 SAS products classifiable under subheading 85176290 as routers
Custom Duty

Custom Duty
Intelligent flight batteries classifiable under subheading 85076000
Custom Duty

Custom Duty
In absence of test reports & details of composition of goods they cannot be treated as identical or similar
Goods and Services Tax

Goods and Services Tax
GTA service: GST payable on Value of free diesel filled by service recipient
Goods and Services Tax

Goods and Services Tax
UK CAMPA falls under State Government category under CGST Act, 2017
Goods and Services Tax

Goods and Services Tax
Value of rent free space, free water & electricity will form part of value of supply
Goods and Services Tax

Goods and Services Tax
GST on ‘coal rejects’ whose invoice is raised upon washery/job-worker
Goods and Services Tax

Goods and Services Tax
Annual operation & maintenance of compactor and hook loader for lifting & removal of garbage is a composite supply of goods & services
Goods and Services Tax

Goods and Services Tax
Shifting of electrical utilities cannot be regarded as road construction services
Goods and Services Tax

Goods and Services Tax
GST rate and HSN Code of industrial safety belt and harness
Goods and Services Tax

Goods and Services Tax
GST exempt on training programmes approved by NSDC
Goods and Services Tax

Goods and Services Tax
GST exemption on pre & post Examination services – AAR refers matter to AAAR
Goods and Services Tax

Goods and Services Tax
GST on actual electricity & water charges collected by Lessor – AAR refers matter to AAAR
Goods and Services Tax

Goods and Services Tax
