#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
E-Way Bill Issues Outside AAR Jurisdiction, Application Rejected
Goods and Services Tax

Goods and Services Tax
Bio-Diesel Fuel Eligible for ITC Under Forward Charge for GTA Services: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
5% GST Applicable on Transport of Empty Containers by Rail: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
ITC Not Allowed on IGST Paid via Pre-Consultation Letter/TR-6 Challan: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
18% GST Applicable on Waste-Processing Machinery Supplied to Municipality: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
PVC Raincoats Classified Under Plastics: GST Rate Confirmed at 18%: AAR Gujarat
Custom Duty

Custom Duty
Diagnostic Kits Classified Under CTH 38221990, Customs duty Exemption Denied
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
