#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
AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR
Custom Duty
Custom Duty
CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption
Custom Duty
Custom Duty
DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR
Custom Duty
Custom Duty
ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR
Custom Duty
Custom Duty
Exported by-products qualify as resultant goods under MOOWR: CAAR
Custom Duty
Custom Duty
Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR
Custom Duty
Custom Duty
CAAR Refers Royalty Valuation Issue to SVB Due to Related-Party Import Examination
Custom Duty
Custom Duty
CAAR Refers Related-Party Import Valuation Issue to SVB Due to Proposed Pricing Changes
Custom Duty
Custom Duty
DSIR Customs Exemption Applies Only to Research Activities, Not Exhibit Batch Manufacturing: CAAR
Custom Duty
Custom Duty
Galaxy-Marked Diamond Stones Are Semi-Processed Diamonds, CAAR Denies Customs Duty Exemption
Custom Duty
Custom Duty
Anti-Dumping Duty Not Applicable on Laser Engraving Machines: CAAR
Custom Duty
Custom Duty
CAAR Classifies Greek Zante Currants as Raisins Due to Their Nature as Dried Vitis Vinifera Grapes
Custom Duty
Custom Duty
CAAR Classifies ESP32 Development Board & Module Under HSN 85176290
Custom Duty
Custom Duty
