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.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
CAAR Delhi held that both Air Start and Air Conditioning Units, designed exclusively for aircraft servicing, are classifiable under Heading 8807 as aircraft parts, not general machinery.
CAAR Delhi held that decorative PVC, PS, and PU wall panels used for interior decoration are classifiable under Heading 3921 as plastic sheets, not builders’ ware under Heading 3925.
CAAR Delhi held that SFP and similar transceiver modules are integral parts of network equipment, not standalone machines, and thus qualify for classification under 8517 79 90 with nil BCD under Notification No. 57/2017-Customs.
CAAR Mumbai classifies imported bamboo pulp paper products and wooden tableware under relevant HSN codes, clarifying distinction between finished and stock items.
The Customs Authority for Advance Ruling (CAAR) determined the classification of imported bamboo paper products, using the critical 36 cm roll width rule to distinguish between stock (4803) and finished goods (4818).
CAAR in Mumbai has determined that Climatic Test Chambers are classifiable under Customs Tariff Heading 9027 89 90 as apparatus for physical analysis, a decision supported by a prior CESTAT ruling.
M/s SBH Impex sought a CAAR ruling on the customs classification of ‘LED Film’ (Flexible LED Display), arguing for CTH 8531. The final decision is pending.
Uniqlo India sought an advance ruling from CAAR Mumbai on classifying imported knit polyester Lounge Sets as Pyjamas (CTH 6107/6108).
CAAR Mumbai ruled that oven-roasted areca nuts with 10–15% moisture content are to be classified as raw under Chapter 8, while roasted cashew, walnut, and pista nuts fall under Chapter 20 as roasted nuts per specific tariff entries.
Gujarat AAAR rules Zydus Lifesciences must reverse ITC on inputs linked to mutual fund transactions, treating them as exempt supplies under GST law.
