#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
Kerala AAR Classifies ‘Recron Filled Baby Net Bed’ as Mattress, Subject to 18% GST
Goods and Services Tax

Goods and Services Tax
Kerala AAR Clarifies GST on Marine Engines, Parts & Fishing Vessel Repairs
Goods and Services Tax

Goods and Services Tax
AAR Gujarat denies GST Exemption for School Transport & Catering Services
Goods and Services Tax

Goods and Services Tax
Nil GST applies on Peeled, chopped & packed garlic: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
No GST on Arbitration Interest & Costs from Pre-GST Contracts: Gujarat AAR
Goods and Services Tax

Goods and Services Tax
LNG Regasification Service Classified as Job Work, GST @12%: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST on Metallic Film Cutting: AAR Gujarat Clarifies 12% Rate for Job Work
Goods and Services Tax

Goods and Services Tax
School Bus GST Exemption Denied by Tamilnadu AAAR
Custom Duty

Custom Duty
GSM, LTE, NR, NB-IoT & GPS Modules falls Under CTH 8517 as Communication Apparatus: CAAR
Custom Duty

Custom Duty
IGST 5% on Marine Engines & Parts for Fishing Vessels: CAAR
Custom Duty

Custom Duty
Apple HomePod Customs Classification Upheld by CAAR
Goods and Services Tax

Goods and Services Tax
Observations of AAAR on ITC expunged since question pertaining to ITC was not originally dealt with by AAR
CA, CS, CMA

CA, CS, CMA
Analysis of Notifications and Circulars for Week ending 22nd June 2025
Custom Duty

Custom Duty
