#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
No GST or ITC on Petrol and Diesel Charges in Fleet Contracts: AAR Chhattisgarh
Goods and Services Tax

Goods and Services Tax
Mining Royalty-Linked DMF Payments Exempted From GST Prospectively: AAAR Telangana
Custom Duty

Custom Duty
Engine Oil Cooler Classifiable as Heat Exchange Unit Due to Specific Functional Design: CAAR Mumbai
Custom Duty

Custom Duty
Washing Machine Use Not Enough to Classify Ceramic Resonator as Appliance Part: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
Advance Ruling Application Withdrawn on GST for Employee Canteen & Transport Charges
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allowed Advance Ruling Withdrawal After Clarity on Export of Services Issue
Goods and Services Tax

Goods and Services Tax
AAR Case Closed as Applicant Withdraws Queries of GST on Hostel Services
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
