#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
Amusement Park ride karts cannot be classified as Motor Vehicle
Custom Duty

Custom Duty
CAAR ruling not obtained by fraud or misrepresentation of facts not merit to be declared void
Custom Duty

Custom Duty
Classification of Lithium Ion Cell for use in manufacture of LED Emergency Bulb/Light
Custom Duty

Custom Duty
Exemption from BCD & IGST with respect to import of cable laying vessel
Custom Duty

Custom Duty
‘Indra Smart Pro’ EVSE merits classification under subheading 85371000
Goods and Services Tax

Goods and Services Tax
GST on fabrication & mounting of Tanker & Tripper on chasis
Goods and Services Tax

Goods and Services Tax
ITC eligible on receipt of direct services from same line of business
Goods and Services Tax

Goods and Services Tax
No GST on canteen service charges collected from employees under contractual agreement
Goods and Services Tax

Goods and Services Tax
GST rate on supply of design and construction of Road Service
Goods and Services Tax

Goods and Services Tax
Functionality to search and view Advance Ruling Orders under GST
Custom Duty

Custom Duty
Electric Vehicle kits imported in disassembled state falls under CTH 8703
Custom Duty

Custom Duty
Classification of touch computer & mobile computers
Goods and Services Tax

Goods and Services Tax
Commercial vehicle body building on chassis supplied by customer is supply of services
Goods and Services Tax

Goods and Services Tax
