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#AAR Rulings

Ruling 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.

4,622 articles
Custom DutyCAAR Delhi Rejects Roasted Areca Nut Classification Applications Citing Prior HC Decision
Custom Duty

CAAR Delhi Rejects Roasted Areca Nut Classification Applications Citing Prior HC Decision

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxMaharashtra AAR Rejects GST Registration Query Concerning Other States
Goods and Services Tax

Maharashtra AAR Rejects GST Registration Query Concerning Other States

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxIGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR
Goods and Services Tax

IGST Refund Mismatch Query Non-Maintainable: Maharashtra AAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxGST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application
Goods and Services Tax

GST Refund Questions Outside Advance Ruling Scope: Maharashtra AAR Rejects Application

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxCommercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR
Goods and Services Tax

Commercial Unit Sale and Leasing Constitute GST Business; Rental ITC Barred: Maharashtra AAR

CA Sandeep Kanoi2 weeks ago
Custom DutyArchery Crossbow Classifiable as Sports Equipment Under CTH 95069990: CAAR Mumbai
Custom Duty

Archery Crossbow Classifiable as Sports Equipment Under CTH 95069990: CAAR Mumbai

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxGodown Rent for Agricultural Warehousing Attracts 18% GST: AAR Gujarat
Goods and Services Tax

Godown Rent for Agricultural Warehousing Attracts 18% GST: AAR Gujarat

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxElectricity Charges Recovered at Actuals by Maintenance Entities Excluded from GST Value: WBAAR
Goods and Services Tax

Electricity Charges Recovered at Actuals by Maintenance Entities Excluded from GST Value: WBAAR

Abhishek Sood2 weeks ago
Goods and Services TaxWBAAR Rejects Tobacco Classification Plea as Issue Already Decided in Section 129 Proceedings
Goods and Services Tax

WBAAR Rejects Tobacco Classification Plea as Issue Already Decided in Section 129 Proceedings

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxRuled Paper Remains Under Heading 4802; NIL GST Depends on Actual End-Use: WBAAR
Goods and Services Tax

Ruled Paper Remains Under Heading 4802; NIL GST Depends on Actual End-Use: WBAAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxHSN 4802 Paper for Exercise Books Qualifies for GST Exemption: WBAAR
Goods and Services Tax

HSN 4802 Paper for Exercise Books Qualifies for GST Exemption: WBAAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxOverseas Student Recruitment Is Intermediary Service Under GST: Kerala AAR
Goods and Services Tax

Overseas Student Recruitment Is Intermediary Service Under GST: Kerala AAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxProfessional Coaching for ACCA, CMA and CPA Not GST Exempt: Kerala AAR
Goods and Services Tax

Professional Coaching for ACCA, CMA and CPA Not GST Exempt: Kerala AAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxGovernment-Paid MEDISEP Insurance Premium Exempt From GST: Kerala AAR
Goods and Services Tax

Government-Paid MEDISEP Insurance Premium Exempt From GST: Kerala AAR

CA Sandeep Kanoi2 weeks ago