#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
AAAR Odisha Denied ITC as Cross-Country Gas Pipelines Treated as Immovable Property
Goods and Services Tax
Goods and Services Tax
Temporary Spare Parts Storage is Incidental, Not Fixed Establishment for GST: AAAR Odisha
Custom Duty
Custom Duty
Phosphatidylserine Classifiable Under Chapter 29 Due to Phosphoaminolipid Nature: CAAR Delhi
Custom Duty
Custom Duty
No Classification Ruling; EV Parts Denied 15% Customs Benefit: CAAR Delhi
Custom Duty
Custom Duty
PVC and PS Wall Panels Classifiable as Plastic Sheets: CAAR Delhi
Custom Duty
Custom Duty
CAAR Classified Decorative Plastic Panels as Sheets, Not Builders’ Ware
Custom Duty
Custom Duty
CAAR Classified Brass Rods as Copper-Zinc Alloy Rods Based on Composition
Custom Duty
Custom Duty
CAAR Dropped Advance Ruling After Withdrawal Request Before Decision
Custom Duty
Custom Duty
LED Drivers Classifiable as Static Converters as Their Primary Function Is AC to DC Power Conversion: CAAR Mumbai
Custom Duty
Custom Duty
Decorative PVC & PS Wall Panels Classifiable Under Heading 3921 as They Remain Plastic Sheets
Custom Duty
Custom Duty
Decorative PVC Wall Panels Classifiable as Plastic Sheets, Not Builders’ Ware: CAAR Delhi
Custom Duty
Custom Duty
Advance Ruling Not maintainable Owing to Parallel Customs and Court Proceedings
Custom Duty
Custom Duty
CAAR Mumbai Rejected Advance Ruling Due to Pending Custom Classification Dispute
Custom Duty
Custom Duty
