#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.
Income Tax

Income Tax
Ruling of AAR is binding upon Revenue authorities
Custom Duty

Custom Duty
Spot coolers merit classification under subheading 84158290
Custom Duty

Custom Duty
Laden/unladen IBCs imported into India are eligible to avail exemption
Goods and Services Tax

Goods and Services Tax
Applicant seeking Advance ruling not maintainable if Applicant is not supplier
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows Bombay Presidency Radio Club Ltd to withdraw application
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows Ashok Nagar Co Op Housing Societies Association Ltd to withdraw application
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows Abhilekh Nitin Vaidya to withdraw application
Goods and Services Tax

Goods and Services Tax
Value of diesel provided free of cost by service recipient not includible in value of GTA service
Custom Duty

Custom Duty
Optoma data projectors classifiable under sub-heading 85286200
Custom Duty

Custom Duty
Creative Touch 5- series Interactive Flat panel (IFP) merit classification under CTH 8471
Custom Duty

Custom Duty
TC77 series touch computer not classifiable as smartphones
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling if applicant is recipient of supplies in question
Goods and Services Tax

Goods and Services Tax
GST not payable on reimbursement of stipend paid to trainees by Industry Partner
Goods and Services Tax

Goods and Services Tax
