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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
Goods and Services TaxFlipkart Delivery Model Denied GTA Status as Buyer Terms Did Not Identify Transporter
Goods and Services Tax

Flipkart Delivery Model Denied GTA Status as Buyer Terms Did Not Identify Transporter

CA Sandeep Kanoi5 months ago
Goods and Services TaxNo Advance Ruling on SEZ Invoice Endorsement Issue as Questions Fall Outside Section 97
Goods and Services Tax

No Advance Ruling on SEZ Invoice Endorsement Issue as Questions Fall Outside Section 97

CA Sandeep Kanoi5 months ago
Goods and Services TaxAAC Bricks Not Classifiable as Ceramic Products Due to Low Firing Temperature: Gujarat AAR
Goods and Services Tax

AAC Bricks Not Classifiable as Ceramic Products Due to Low Firing Temperature: Gujarat AAR

CA Sandeep Kanoi5 months ago
Goods and Services TaxAAR Gujarat Allows ITC on Construction of Concrete Tower Supporting VCV Lines for EHV Cable Manufacturing  
Goods and Services Tax

AAR Gujarat Allows ITC on Construction of Concrete Tower Supporting VCV Lines for EHV Cable Manufacturing  

CA Sandeep Kanoi5 months ago
Goods and Services TaxBlack Mineral Water Taxable at 5% in Absence of Sugar & Flavouring
Goods and Services Tax

Black Mineral Water Taxable at 5% in Absence of Sugar & Flavouring

CA Sandeep Kanoi5 months ago
Goods and Services TaxGST AAR Allows ITC on Inputs & Services Used for Setting Up CCV Tower for Cable Manufacturing
Goods and Services Tax

GST AAR Allows ITC on Inputs & Services Used for Setting Up CCV Tower for Cable Manufacturing

CA Sandeep Kanoi5 months ago
Custom DutyCAAR Rejects Advance Ruling Application as Classification of Roasted Areca Nuts Was Already Decided by Court
Custom Duty

CAAR Rejects Advance Ruling Application as Classification of Roasted Areca Nuts Was Already Decided by Court

CA Sandeep Kanoi5 months ago
Custom DutyCAAR Rejects Advance Ruling Application as Roasted Areca Nut Classification Was Already Decided by Court
Custom Duty

CAAR Rejects Advance Ruling Application as Roasted Areca Nut Classification Was Already Decided by Court

CA Sandeep Kanoi5 months ago
Custom DutyAdvance Ruling on Roasted Betel Nuts Denied as Identical Issue Was Previously Adjudicated
Custom Duty

Advance Ruling on Roasted Betel Nuts Denied as Identical Issue Was Previously Adjudicated

CA Sandeep Kanoi5 months ago
Goods and Services TaxAccess to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR
Goods and Services Tax

Access to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR

CA Sandeep Kanoi5 months ago
Custom DutyCAAR Denies Complete Elevator Classification Due to Missing Essential Components
Custom Duty

CAAR Denies Complete Elevator Classification Due to Missing Essential Components

CA Sandeep Kanoi5 months ago
Goods and Services TaxGST on Canteen Services in Business Premises: Judicial Rulings & Analysis
Goods and Services Tax

GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

CA Ayush Mittal5 months ago
Goods and Services TaxBakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR
Goods and Services Tax

Bakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR

CA Sandeep Kanoi5 months ago
Custom DutyCAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC
Custom Duty

CAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC

CA Sandeep Kanoi5 months ago