#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
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
PV DC Cables liable to GST at 18% : AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Applicability of GST on sale of used motor vehicles
Goods and Services Tax

Goods and Services Tax
Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount
Goods and Services Tax

Goods and Services Tax
Turmeric in Whole form falls under the definition of ‘Agricultural Produce’
Goods and Services Tax

Goods and Services Tax
ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey
Goods and Services Tax

Goods and Services Tax
GST on royalty for Mining Lease & contributions to DMF & NMET
Goods and Services Tax

Goods and Services Tax
GST payable on forest permit fee under reverse charge mechanism
Goods and Services Tax

Goods and Services Tax
