#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
Crude Rapeseed/Canola Oils Classifiable Under CTSH 15141120, CEPA Duty at 8%: CAAR
Custom Duty

Custom Duty
CAAR allows IGST Exemption for FTWZ-to-DTA Lease Supplies
Custom Duty

Custom Duty
Power Recliner Is a Motor-Vehicle Seat Part, Classifiable Under CTI 94019900: CAAR
Custom Duty

Custom Duty
Rice-Based Alcohol Not Treated as Beer Due to Absence of Malt: CAAR Delhi
Goods and Services Tax

Goods and Services Tax
Multiple Invoices not Allowed for Single Supply: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Reason Skill-Training Services Taxable under GST Despite Full Government Funding: AAR Kerala
Goods and Services Tax

Goods and Services Tax
AAR Kerala Denied ITC for Pre-Registration Rent Due to Invalid GST Invoices
Goods and Services Tax

Goods and Services Tax
Waste Management Services to Government-Owned Body exempt from GST: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Educational Services via Recognized Diploma Courses Exempt: AAR Kerala
Goods and Services Tax

Goods and Services Tax
GST Levied as Lockdown Wages Treated as ‘On Duty’ Under Existing Contract
Goods and Services Tax

Goods and Services Tax
GST applicable on Landowner Received Flats Under Development Agreement: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Recruitment Exams fees collected from students Taxable Under GST: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Fee Receipts Taxable under GST Without NSDC/NCVET-Approved Courses: AAR Kerala
Goods and Services Tax

Goods and Services Tax
