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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.

4,545 articles
Goods and Services TaxLaundry Soap Classifiable Under HSN 34011942, Attracts 18% GST: Gujarat AAR
Goods and Services Tax

Laundry Soap Classifiable Under HSN 34011942, Attracts 18% GST: Gujarat AAR

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxOphthalmic Surgical Microscope Classifiable Under HSN 9018, Eligible for 5% GST: AAR Gujarat
Goods and Services Tax

Ophthalmic Surgical Microscope Classifiable Under HSN 9018, Eligible for 5% GST: AAR Gujarat

Editor62 weeks ago
Custom DutyCAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption
Custom Duty

CAAR Mumbai Reclassifies Pelaforce Extract Under CTH 1302, Grants Customs Duty Exemption

CA Sandeep Kanoi2 weeks ago
Goods and Services TaxBallast Loading into Railway Wagons Taxable at 18% GST Under SAC 996719: AAR Karnataka
Goods and Services Tax

Ballast Loading into Railway Wagons Taxable at 18% GST Under SAC 996719: AAR Karnataka

editor82 weeks ago
Custom DutyCAAR Classifies Magnesium Bis-Glycinate Chelate Under CTH 2922, Not Heading 2106
Custom Duty

CAAR Classifies Magnesium Bis-Glycinate Chelate Under CTH 2922, Not Heading 2106

CA Sandeep Kanoi3 weeks ago
Custom DutyMining Tyres Eligible for Classification Under Customs Tariff Item 40118000: CAAR
Custom Duty

Mining Tyres Eligible for Classification Under Customs Tariff Item 40118000: CAAR

CA Sandeep Kanoi3 weeks ago
Custom DutySpare Parts of Capital Goods Not Eligible for Duty Exemption Under Notification 24/2005-Cus.: CAAR
Custom Duty

Spare Parts of Capital Goods Not Eligible for Duty Exemption Under Notification 24/2005-Cus.: CAAR

CA Sandeep Kanoi3 weeks ago
Custom DutyCAAR Mumbai Classifies Hydrolysed Yeast Feed Additive Under Tariff Item 21022000
Custom Duty

CAAR Mumbai Classifies Hydrolysed Yeast Feed Additive Under Tariff Item 21022000

CA Sandeep Kanoi1 month ago
Custom DutyCAAR Delhi Classifies Automotive Display Module as Motor Vehicle Part, Denies Customs Exemption
Custom Duty

CAAR Delhi Classifies Automotive Display Module as Motor Vehicle Part, Denies Customs Exemption

CA Sandeep Kanoi1 month ago
Custom DutyIGCR Conditions Must Be Met at Import Stage: CAAR Delhi
Custom Duty

IGCR Conditions Must Be Met at Import Stage: CAAR Delhi

CA Sandeep Kanoi1 month ago
Custom DutyCAAR Mumbai Classifies Semi-Manufactured Gold Under Heading 7108, Declines to Rule on DGFT Import Restrictions
Custom Duty

CAAR Mumbai Classifies Semi-Manufactured Gold Under Heading 7108, Declines to Rule on DGFT Import Restrictions

CA Sandeep Kanoi1 month ago
Custom DutyRoasted Cashews Get Specific CTI 20081910; Almonds & Pista Fall Under 20081991: CAAR Mumbai
Custom Duty

Roasted Cashews Get Specific CTI 20081910; Almonds & Pista Fall Under 20081991: CAAR Mumbai

CA Sandeep Kanoi1 month ago
Goods and Services TaxGST Advance Ruling Digest for May 2026
Goods and Services Tax

GST Advance Ruling Digest for May 2026

Suja Ananthakrishnan, Advocate1 month ago
Custom DutyAdvance Ruling Application Rejected as Classification Issue Already Decided: CAAR Delhi
Custom Duty

Advance Ruling Application Rejected as Classification Issue Already Decided: CAAR Delhi

CA Sandeep Kanoi1 month ago