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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
Custom DutyAC-DC and DC-DC Power Modules Fall Under Heading 8504: CAAR Mumbai
Custom Duty

AC-DC and DC-DC Power Modules Fall Under Heading 8504: CAAR Mumbai

CA Sandeep Kanoi8 months ago
Custom DutyTitanium Dioxide for Skin-Care & Toilet Soaps Not Liable to Anti-Dumping Duty: CAAR
Custom Duty

Titanium Dioxide for Skin-Care & Toilet Soaps Not Liable to Anti-Dumping Duty: CAAR

CA Sandeep Kanoi8 months ago
Custom DutyCAAR Denies APTA Benefit Due to Absence of Third-Party Invoicing Provision
Custom Duty

CAAR Denies APTA Benefit Due to Absence of Third-Party Invoicing Provision

CA Sandeep Kanoi8 months ago
Custom DutyBio-stimulant classifiable as Plant Growth Regulator due to physiological action, not nutrient supply: CAAR
Custom Duty

Bio-stimulant classifiable as Plant Growth Regulator due to physiological action, not nutrient supply: CAAR

CA Sandeep Kanoi8 months ago
Custom DutyPCR systems not classifiable as spectrometers as optical analysis is only incidental: CAAR
Custom Duty

PCR systems not classifiable as spectrometers as optical analysis is only incidental: CAAR

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST Exemption Limited to Manpower-Based Municipal Services: AAR West Bengal
Goods and Services Tax

GST Exemption Limited to Manpower-Based Municipal Services: AAR West Bengal

CA Sandeep Kanoi8 months ago
Goods and Services TaxEssential Hospital Support Services Held GST-Exempt for Meeting “Pure Service” Criteria
Goods and Services Tax

Essential Hospital Support Services Held GST-Exempt for Meeting “Pure Service” Criteria

CA Sandeep Kanoi8 months ago
Goods and Services TaxNon-profit Section 8 company is Body Corporate for GST: AAR West Bengal
Goods and Services Tax

Non-profit Section 8 company is Body Corporate for GST: AAR West Bengal

CA Sandeep Kanoi8 months ago
Goods and Services TaxHomoeopathic Medicines: HSN Classification and GST Rate Clarified
Goods and Services Tax

Homoeopathic Medicines: HSN Classification and GST Rate Clarified

CA Sandeep Kanoi8 months ago
Goods and Services TaxAerated Beverages in Restaurants taxable as Composite Service under GST
Goods and Services Tax

Aerated Beverages in Restaurants taxable as Composite Service under GST

CA Sandeep Kanoi8 months ago
Goods and Services TaxPure Consultancy Services for Water Distribution Networks Exempted from GST
Goods and Services Tax

Pure Consultancy Services for Water Distribution Networks Exempted from GST

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST Exemption for Transfer of Business as Going Concern
Goods and Services Tax

GST Exemption for Transfer of Business as Going Concern

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST Exemption for Household Water Data Collection Services
Goods and Services Tax

GST Exemption for Household Water Data Collection Services

CA Sandeep Kanoi8 months ago
Goods and Services TaxGST Exemption Denied for Water Data Validation Due to Non-Qualification as Pure Services
Goods and Services Tax

GST Exemption Denied for Water Data Validation Due to Non-Qualification as Pure Services

CA Sandeep Kanoi8 months ago