#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
ElectroInk Bundle is Mixed Supply Due to Absence of Principal Supply: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Education Consultancy to Foreign Universities Held Export as Not Intermediary Service
Goods and Services Tax

Goods and Services Tax
ITC Denied on Breakwater Construction as It Is a Civil Structure, Not Plant and Machinery
Goods and Services Tax

Goods and Services Tax
No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed on Examination Services as Educational Board Treated as Institution
Goods and Services Tax

Goods and Services Tax
GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags
Goods and Services Tax

Goods and Services Tax
Compostability Certification Not Enough; 5% GST Applies Only If Bags Are Biodegradable: Rajasthan AAR
Goods and Services Tax

Goods and Services Tax
GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope
Goods and Services Tax

Goods and Services Tax
GST AAR Declines Application Since Matter Already Decided by Adjudicating Authority
Goods and Services Tax

Goods and Services Tax
No GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
AAR Rajasthan Clarifies HSN Codes for Customized Photo Products
Custom Duty

Custom Duty
Optical Sheets Classified as TV Parts Since Solely Designed for LED Use: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Mumbai Declines Ruling as Roasted Areca Nut Classification Already Settled by HC
Custom Duty

Custom Duty
