#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
GST Ruling Classifies Dual-Use Soap as Toilet Soap Due to High TFM Content
Goods and Services Tax

Goods and Services Tax
Concessional 5% GST on Bags Applies If Product Is Biodegradable AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
Irrigation System Rubber Rings Not Automatically Eligible for Lower GST: AAR Rajasthan
Custom Duty

Custom Duty
Video Conferencing Equipment Classified Under CTH 8517 as Communication Apparatus Due to Data Transmission Function
Custom Duty

Custom Duty
Reel Tracking Device classifiable as Radio Navigational Aid Due to GPS-Based Asset Tracking: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Declines Advance Ruling on Related-Party Transaction Value Due to SVB Jurisdiction
Goods and Services Tax

Goods and Services Tax
Corpus or Sinking Fund Collected by Housing Society Is Taxable as Advance Under GST
Goods and Services Tax

Goods and Services Tax
Electricity & Water Charges Recovered by Housing Society Taxable Under GST
Goods and Services Tax

Goods and Services Tax
Corpus Fund Collected by Housing Society taxable under GST as It Is Advance for Future Services
Goods and Services Tax

Goods and Services Tax
Used Car Dealer Can Claim ITC on Business Expenses as ITC Restriction Applies Only to Vehicles
Goods and Services Tax

Goods and Services Tax
GST Not Payable on Solid Waste Services as They Are Pure Services to Gram Panchayat
Goods and Services Tax

Goods and Services Tax
GST Applicable on RWA Corpus Fund Since It Represents Advance Toward Future Supply of Services
Goods and Services Tax

Goods and Services Tax
GST Advance Ruling Rejected as Refund Claim Under Inverted Duty Structure Is Outside AAR Jurisdiction
Custom Duty

Custom Duty
