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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
Goods and Services TaxGST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope
Goods and Services Tax

GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope

CA Sandeep Kanoi7 months ago
Goods and Services TaxGST AAR Declines Application Since Matter Already Decided by Adjudicating Authority
Goods and Services Tax

GST AAR Declines Application Since Matter Already Decided by Adjudicating Authority

CA Sandeep Kanoi7 months ago
Goods and Services TaxNo GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan
Goods and Services Tax

No GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan

CA Sandeep Kanoi7 months ago
Goods and Services TaxAAR Rajasthan Clarifies HSN Codes for Customized Photo Products
Goods and Services Tax

AAR Rajasthan Clarifies HSN Codes for Customized Photo Products

CA Sandeep Kanoi7 months ago
Custom DutyOptical Sheets Classified as TV Parts Since Solely Designed for LED Use: CAAR Mumbai
Custom Duty

Optical Sheets Classified as TV Parts Since Solely Designed for LED Use: CAAR Mumbai

CA Sandeep Kanoi7 months ago
Custom DutyCAAR Mumbai Declines Ruling as Roasted Areca Nut Classification Already Settled by HC
Custom Duty

CAAR Mumbai Declines Ruling as Roasted Areca Nut Classification Already Settled by HC

CA Sandeep Kanoi7 months ago
Custom DutyWindow Regulator Guide Rail Classified Under 87082900 as Solely Used in Motor Vehicles: CAAR Mumbai
Custom Duty

Window Regulator Guide Rail Classified Under 87082900 as Solely Used in Motor Vehicles: CAAR Mumbai

CA Sandeep Kanoi7 months ago
Goods and Services TaxPaddle Wheel Aerators for Aquaculture Classifiable Under HSN 8479, Attract 18% GST: AAR Gujarat
Goods and Services Tax

Paddle Wheel Aerators for Aquaculture Classifiable Under HSN 8479, Attract 18% GST: AAR Gujarat

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST Liability on Interest Free Mobilisation Advance Cannot Be Deferred Until Adjustment in Running Bills: AAR Gujarat
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago
Goods and Services TaxAAR Clarifies GST on Ice Cream: Goods vs Restaurant Service & 5% Rate Applicability
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago
Goods and Services TaxDigestive Capsules Classified as Supari, Not Pan Masala; GST Fixed at 5%: AAR Gujarat
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago
Goods and Services TaxShaving Foam Not Same as Shaving Cream Due to Chemical and Commercial Differences: AAR West Bengal
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago
Goods and Services TaxSterile Aprons and Shoe Covers falls Under Chapter 39, Not Garment Heading 6210: AAR West Bengal
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST on Tobacco Leaves Fixed at 5% as Curing and Grading Do Not Change Character: AAR West Bengal
Goods and Services Tax

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

CA Sandeep Kanoi8 months ago