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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.

4,622 articles
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 Kanoi12 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 Kanoi12 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 Kanoi12 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 Kanoi12 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 Kanoi12 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 Kanoi12 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 Kanoi1 year ago
Goods and Services TaxAAAR Gujarat: Rapigro’ is a Plant Growth Regulator under HSN 38089340, Upholds 18% GST Rate
Goods and Services Tax

AAAR Gujarat: Rapigro’ is a Plant Growth Regulator under HSN 38089340, Upholds 18% GST Rate

CA Sandeep Kanoi1 year ago
Custom DutyCAAR Mumbai Refuses Advance Ruling on ‘Roasted Areca Nut’ Classification Citing Madras HC Precedent
Custom Duty

CAAR Mumbai Refuses Advance Ruling on ‘Roasted Areca Nut’ Classification Citing Madras HC Precedent

CA Sandeep Kanoi1 year ago
Custom DutyCAAR Rules on Classification of Ultrasonic Parking Sensors under Customs Tariff
Custom Duty

CAAR Rules on Classification of Ultrasonic Parking Sensors under Customs Tariff

CA Sandeep Kanoi1 year ago
Custom DutyTextile Rolls for Labels classifiable Under CTH 5807: CAAR Mumbai
Custom Duty

Textile Rolls for Labels classifiable Under CTH 5807: CAAR Mumbai

CA Sandeep Kanoi1 year ago
Goods and Services TaxTrading of Particulate Matter Permits Liable to GST at 12%: AAR Gujarat
Goods and Services Tax

Trading of Particulate Matter Permits Liable to GST at 12%: AAR Gujarat

CA Sandeep Kanoi1 year ago
Goods and Services TaxRenting Aircraft Without Crew Falls Under HSN 9973 Subject to 5% GST
Goods and Services Tax

Renting Aircraft Without Crew Falls Under HSN 9973 Subject to 5% GST

CA Sandeep Kanoi1 year ago
Custom DutyCAAR Delhi Allows Duty Exemption on OLED Display Parts for Laptops & Tablets
Custom Duty

CAAR Delhi Allows Duty Exemption on OLED Display Parts for Laptops & Tablets

CA Sandeep Kanoi1 year ago