#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
Paddle Wheel Aerators for Aquaculture Classifiable Under HSN 8479, Attract 18% GST: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST Liability on Interest Free Mobilisation Advance Cannot Be Deferred Until Adjustment in Running Bills: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
AAR Clarifies GST on Ice Cream: Goods vs Restaurant Service & 5% Rate Applicability
Goods and Services Tax

Goods and Services Tax
Digestive Capsules Classified as Supari, Not Pan Masala; GST Fixed at 5%: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
Shaving Foam Not Same as Shaving Cream Due to Chemical and Commercial Differences: AAR West Bengal
Goods and Services Tax

Goods and Services Tax
Sterile Aprons and Shoe Covers falls Under Chapter 39, Not Garment Heading 6210: AAR West Bengal
Goods and Services Tax

Goods and Services Tax
GST on Tobacco Leaves Fixed at 5% as Curing and Grading Do Not Change Character: AAR West Bengal
Goods and Services Tax

Goods and Services Tax
GST Applicable on Arbitration Awards Treated as Price Revision Under Section 142(2)(a): AAR West Bengal
Custom Duty

Custom Duty
Threaded Pipe Fittings Classifiable Under Specific HS Codes, Not Residuary Entry: CAAR Mumbai
Custom Duty

Custom Duty
Aircraft Parts Classified Under CTH 88073000 as Not Parts of General Use: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Declined Advance Ruling as Roasted Areca Nut Classification Already Settled by HC
Goods and Services Tax

Goods and Services Tax
No Power to Extend Appeal Time Beyond 30 Days: GST AAAR Rejects Condonation Plea
Goods and Services Tax

Goods and Services Tax
Inpatient Medicines Exempt from GST as Composite Healthcare Supply: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
