#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
IGST at 5% Applicable on Bulk Drug Imports as APIs Qualify as ‘Drugs’: CAAR Mumbai
Custom Duty

Custom Duty
Technical Grade Chemicals Classifiable as Insecticides Due to Preparatory Nature: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Denied Advance Ruling Due to Pending HC Case on EV Parts Classification Issue
Goods and Services Tax

Goods and Services Tax
Per-Piece Valuation Prevails Over Multi-Pack Packaging in Determining GST Rate on Apparel
Goods and Services Tax

Goods and Services Tax
AAAR Tamilnadu Condoned Delay in Filing GST Appeal Due to Ill Health of Partner
Goods and Services Tax

Goods and Services Tax
GST Appeal Delay Condoned Due to Technical Portal Errors Preventing Filing: AAAR Tamilnadu
Custom Duty

Custom Duty
Cyantraniliprole & Clothianidin Technical Grade Classifiable as Insecticides under Tariff 38089142: CAAR
Goods and Services Tax

Goods and Services Tax
GST Ruling Classifies Dual-Use Soap as Toilet Soap Due to High TFM Content
Goods and Services Tax

Goods and Services Tax
Concessional 5% GST on Bags Applies If Product Is Biodegradable AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
Irrigation System Rubber Rings Not Automatically Eligible for Lower GST: AAR Rajasthan
Custom Duty

Custom Duty
Video Conferencing Equipment Classified Under CTH 8517 as Communication Apparatus Due to Data Transmission Function
Custom Duty

Custom Duty
Reel Tracking Device classifiable as Radio Navigational Aid Due to GPS-Based Asset Tracking: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Declines Advance Ruling on Related-Party Transaction Value Due to SVB Jurisdiction
Goods and Services Tax

Goods and Services Tax
