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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
Goods and Services TaxGST AAR: Rice Bran Oil Classified by Content, Not ‘Lamp Oil’ Use
Goods and Services Tax

GST AAR: Rice Bran Oil Classified by Content, Not ‘Lamp Oil’ Use

CA Sandeep Kanoi10 months ago
Goods and Services TaxMGO Charges Not Taxable: No GST on Liquidated Damages for Short-Lifting Gas
Goods and Services Tax

MGO Charges Not Taxable: No GST on Liquidated Damages for Short-Lifting Gas

CA Sandeep Kanoi10 months ago
Custom DutyNuclease-Free Water Classifiable as Distilled Water: CAAR Delhi
Custom Duty

Nuclease-Free Water Classifiable as Distilled Water: CAAR Delhi

CA Sandeep Kanoi10 months ago
Custom DutyMotorola Push-to-Talk Devices Are Telephones, Not Network Equipment: CAAR Delhi
Custom Duty

Motorola Push-to-Talk Devices Are Telephones, Not Network Equipment: CAAR Delhi

CA Sandeep Kanoi10 months ago
Custom DutyAircraft Ground Support Units Classified as Aircraft Parts: CAAR Delhi
Custom Duty

Aircraft Ground Support Units Classified as Aircraft Parts: CAAR Delhi

CA Sandeep Kanoi10 months ago
Custom DutyDecorative PVC and PS Wall Panels Classified Under CTH 3921: CAAR Delhi
Custom Duty

Decorative PVC and PS Wall Panels Classified Under CTH 3921: CAAR Delhi

CA Sandeep Kanoi10 months ago
Custom DutyOptical Transceivers Are “Parts” Under Tariff Item 8517 79 90, Eligible for Nil Customs Duty
Custom Duty

Optical Transceivers Are “Parts” Under Tariff Item 8517 79 90, Eligible for Nil Customs Duty

CA Sandeep Kanoi10 months ago
Custom DutyHSN classification for bamboo pulp paper products & bamboo/wooden kitchenware
Custom Duty

HSN classification for bamboo pulp paper products & bamboo/wooden kitchenware

CA Sandeep Kanoi10 months ago
Custom DutyCAAR Mumbai Clarifies Customs Classification for Bamboo Pulp-Based Paper Products
Custom Duty

CAAR Mumbai Clarifies Customs Classification for Bamboo Pulp-Based Paper Products

CA Sandeep Kanoi10 months ago
Custom DutyClimatic Test Chambers Classifiable Under CTH 9027 as Physical Analysis Apparatus
Custom Duty

Climatic Test Chambers Classifiable Under CTH 9027 as Physical Analysis Apparatus

CA Sandeep Kanoi10 months ago
Custom DutyTransparent Flexible LED Films Not Signalling Devices: CAAR Mumbai
Custom Duty

Transparent Flexible LED Films Not Signalling Devices: CAAR Mumbai

CA Sandeep Kanoi10 months ago
Custom DutyDifferent Colours Not a Bar for Classification as Sleepwear: CAAR Delhi on Uniqlo Lounge Sets
Custom Duty

Different Colours Not a Bar for Classification as Sleepwear: CAAR Delhi on Uniqlo Lounge Sets

CA Sandeep Kanoi10 months ago
Custom DutyOven-Roasted Nuts: Areca Nuts Held as “Raw”, Others as “Roasted” by CAAR Mumbai
Custom Duty

Oven-Roasted Nuts: Areca Nuts Held as “Raw”, Others as “Roasted” by CAAR Mumbai

CA Sandeep Kanoi11 months ago
Goods and Services TaxMutual Fund Redemption Treated as Sale; ITC Reversal Rules Apply: AAAR Gujarat
Goods and Services Tax

Mutual Fund Redemption Treated as Sale; ITC Reversal Rules Apply: AAAR Gujarat

CA Sandeep Kanoi11 months ago