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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.

4,545 articles
Custom DutyCAAR Rejects Advance Ruling Application as Roasted Areca Nut Classification Was Already Decided by Court
Custom Duty

CAAR Rejects Advance Ruling Application as Roasted Areca Nut Classification Was Already Decided by Court

CA Sandeep3 months ago
Custom DutyAdvance Ruling on Roasted Betel Nuts Denied as Identical Issue Was Previously Adjudicated
Custom Duty

Advance Ruling on Roasted Betel Nuts Denied as Identical Issue Was Previously Adjudicated

CA Sandeep3 months ago
Goods and Services TaxAccess to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR
Goods and Services Tax

Access to Coursera Content Is Licensing of Intellectual Property Rights: Odisha AAR

CA Sandeep3 months ago
Custom DutyCAAR Denies Complete Elevator Classification Due to Missing Essential Components
Custom Duty

CAAR Denies Complete Elevator Classification Due to Missing Essential Components

CA Sandeep3 months ago
Goods and Services TaxGST on Canteen Services in Business Premises: Judicial Rulings & Analysis
Goods and Services Tax

GST on Canteen Services in Business Premises: Judicial Rulings & Analysis

CA Ayush Mittal3 months ago
Goods and Services TaxBakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR
Goods and Services Tax

Bakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR

CA Sandeep3 months ago
Custom DutyCAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC
Custom Duty

CAAR Rejects Advance Ruling as Roasted Areca Nut Classification Was Already Decided by Madras HC

CA Sandeep3 months ago
Goods and Services TaxEmployee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu
Goods and Services Tax

Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu

CA Sandeep4 months ago
Goods and Services TaxGST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu
Goods and Services Tax

GST Not Applicable on Solar Power Supply Due to Exemption for Electrical Energy: AAR Tamilnadu

CA Sandeep4 months ago
Goods and Services TaxFan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu
Goods and Services Tax

Fan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu

CA Sandeep4 months ago
Goods and Services TaxNo Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu
Goods and Services Tax

No Option for 18% GST as Outdoor Catering Falls Under Mandatory 5% Entry: AAR Tamilnadu

CA Sandeep4 months ago
Custom DutyAutomation Does Not Change Classification of Safe Deposit Lockers: CAAR Mumbai
Custom Duty

Automation Does Not Change Classification of Safe Deposit Lockers: CAAR Mumbai

CA Sandeep4 months ago
Custom DutyCAAR Rejected Advance Ruling Due to Prior HC Decision on Classification Issue
Custom Duty

CAAR Rejected Advance Ruling Due to Prior HC Decision on Classification Issue

CA Sandeep4 months ago
Custom DutyCAAR Denied Advance Ruling Due to Pending Identical Issue Before HC
Custom Duty

CAAR Denied Advance Ruling Due to Pending Identical Issue Before HC

CA Sandeep4 months ago