#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
Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
GST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
Fan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
No Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu
Custom Duty

Custom Duty
Automation Does Not Change Classification of Safe Deposit Lockers: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Rejected Advance Ruling Due to Prior HC Decision on Classification Issue
Custom Duty

Custom Duty
CAAR Denied Advance Ruling Due to Pending Identical Issue Before HC
Custom Duty

Custom Duty
Advance Ruling Rejected as Warehousing Scheme Issue Falls Outside CAAR Jurisdiction
Custom Duty

Custom Duty
Enteral Nutrition Product Not Beverage Due to Lack of Refreshment or Hydration Use: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
GST on Coaching Classes Upheld as Taxable Due to Non-Recognition as Educational Institution
Goods and Services Tax

Goods and Services Tax
Electric Bus Rentals Taxable at 18% Not 5%: GST AAR Gujarat
Custom Duty

Custom Duty
Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address
Custom Duty

Custom Duty
Rubber Mixture Classifiable Under 40028090 Due to Absence of Prohibited Additives: CAAR Mumbai
Custom Duty

Custom Duty
