#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
Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST
Custom Duty

Custom Duty
Ferrite Beads in PCBAs Classifiable as Inductors Due to Functionality: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
GST Not Payable on Liquidated Damages in Bus Project: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
No ITC on GST Paid for Industrial Land Lease due to Section 17(5)(d) Bar: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
Fusible Interlining Cotton Fabrics classifiable under Chapter 52: Gujarat AAR
Custom Duty

Custom Duty
Compound Rubber Unvulcanised Classified Under Heading 40051000: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Classifies Heat Sinks for Data Center Switches as Parts Under Heading 8517
Custom Duty

Custom Duty
CAAR Mumbai Classifies Data Center Switch Parts Under Heading 8517 79 90
Goods and Services Tax

Goods and Services Tax
Flow Meter Maintenance Not Part of Composite Supply: AAR Andhra Pradesh
Goods and Services Tax

Goods and Services Tax
License Fee for Public Toilets Exempt from GST: AP AAR
Goods and Services Tax

Goods and Services Tax
R&D for Government Bodies Taxable Under GST – No Exemption Allowed
Goods and Services Tax

Goods and Services Tax
AAR Confirms GST on Export of Frozen Shrimps in Both Printed and Plain Packs
Goods and Services Tax

Goods and Services Tax
GST Applicable on Export of Pre-packaged Frozen Shrimp: Andhra Pradesh AAR
Goods and Services Tax

Goods and Services Tax
