#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
Lithium-Ion Cell Inputs Classifiable as Accumulator Parts as No Specific Heading Exists: CAAR
Custom Duty

Custom Duty
Imported OTG Kits Missing Parts Classified as Components, Not Appliances: CAAR
Custom Duty

Custom Duty
GST Applicable Because Lease Property Used for Commercial Accommodation: CAAR
Custom Duty

Custom Duty
MOOWR Duty Deferment Does Not Exempt Later Anti-Dumping Duty: CAAR
Custom Duty

Custom Duty
Temperature Test Chambers Merely Measuring Physical Properties, Not Electrical: CAAR
Goods and Services Tax

Goods and Services Tax
GST AAR Rejects Virtual Office Multiple Registration Query
Goods and Services Tax

Goods and Services Tax
GST Payable Only on Worker Canteen Deductions, Not Employee Deductions AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST applies on Lease Property Used for Commercial Accommodation: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST Not Applicable on Escrow Transfers of Freight Payments: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed on Godown Rent Due to Storage of Agricultural Produce
Goods and Services Tax

Goods and Services Tax
GST Liability Arises Due to Non-Monetary Perquisites Because TDS Is Deducted
Custom Duty

Custom Duty
Duty Exemption Denied Under MOOWR Scheme Due to Incompatibility of Benefits
Custom Duty

Custom Duty
