#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.
Custom Duty
Custom Duty
CAAR: Classification of Polymer Sheet Goods Under 3921 Tariff Headings
Goods and Services Tax
Goods and Services Tax
Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification
Goods and Services Tax
Goods and Services Tax
Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan
Custom Duty
Custom Duty
Customs Exemption Allowed Without Correlation for Non-Sensitive Inputs but Subject to DFIA Conditions
Custom Duty
Custom Duty
Advance Ruling Rejected as preserved areca nuts Classification Issue Already Settled by HC
Custom Duty
Custom Duty
Battery Components Classified as Parts Due to Essential Function: CAAR Delhi
Goods and Services Tax
Goods and Services Tax
ITC Denied on Lease Rentals as Land Used for Factory Construction: AAAR Gujarat
Custom Duty
Custom Duty
Injection Moulding Classification Upheld Due to Integrated Polymer Processing Function
Custom Duty
Custom Duty
Automotive Brake System Classifiable as Accessory Due to Non-Essential Nature: CAAR Mumbai
Custom Duty
Custom Duty
EV Communication Device Classifiable as Data Transmission Equipment Due to Core Functionality
Custom Duty
Custom Duty
Poultry Feed Premix falls Under Heading 2309 Due to Specific Animal Feed Use: CAAR Mumbai
Custom Duty
Custom Duty
No CAAR Decision on E-Scooter Parts Classification After Application Withdrawal
Goods and Services Tax
Goods and Services Tax
ITC Denied on Leasehold Rights as Linked to Construction of Immovable Property: AAAR Tamilnadu
Goods and Services Tax
Goods and Services Tax
