#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
Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR
Goods and Services Tax
Goods and Services Tax
GST Payable on Foreign Patent Filing Costs Due to Import of Legal Services: AAR West Bengal
Custom Duty
Custom Duty
Electric Motor Parts Not Classifiable as Auto Parts Due to Chapter 85 Exclusion: CAAR Mumbai
Custom Duty
Custom Duty
Watch Bands Classified Under Heading 9113 Because They Only Fasten Device to Wrist: CAAR Mumbai
Goods and Services Tax
Goods and Services Tax
GST Exemption Allowed as Tree Plantation Held as Environmental Preservation: AAR Gujarat
Goods and Services Tax
Goods and Services Tax
ITC Denied Because Warehouse Treated as Civil Structure After Law Amendment: AAR Gujarat
Custom Duty
Custom Duty
Disposable Filter Tips Classifiable as Plastic Articles, Not Machine Parts: CAAR Delhi
Custom Duty
Custom Duty
Diagnostic Research Kits Classified as Chemical Compounds Due to Defined Nucleic Acid Nature
Custom Duty
Custom Duty
Customs Classification Confirmed for Lithium-Ion Cell Inputs Based on Manufacturing Use
Custom Duty
Custom Duty
CAAR Classifies Lithium-Ion Battery Inputs Under Specific Tariff Headings
Custom Duty
Custom Duty
Thermostat Addition Does Not Change Heating Resistor Classification: CAAR Delhi
Custom Duty
Custom Duty
Standardised Wheat Seed Oil Ceramides Not Classifiable as Vegetable Extracts: CAAR Mumbai
Custom Duty
Custom Duty
Electrical Components Not Classifiable as EV Parts Due to Specific Tariff Coverage: CAAR Mumbai
Custom Duty
Custom Duty
