#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.
Custom Duty

Custom Duty
Advance Ruling Rejected as Warehousing Scheme Issue Falls Outside CAAR Jurisdiction
Custom Duty

Custom Duty
Enteral Nutrition Product Not Beverage Due to Lack of Refreshment or Hydration Use: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
GST on Coaching Classes Upheld as Taxable Due to Non-Recognition as Educational Institution
Goods and Services Tax

Goods and Services Tax
Electric Bus Rentals Taxable at 18% Not 5%: GST AAR Gujarat
Custom Duty

Custom Duty
Custom Advance Ruling Application Rejected Due to Wrong Jurisdiction Address
Custom Duty

Custom Duty
Rubber Mixture Classifiable Under 40028090 Due to Absence of Prohibited Additives: CAAR Mumbai
Custom Duty

Custom Duty
Plant Extract Classifiable as Medicament Due to Therapeutic Use & Processing: CAAR Mumbai
Custom Duty

Custom Duty
CAAR: Classification of Polymer Sheet Goods Under 3921 Tariff Headings
Goods and Services Tax

Goods and Services Tax
Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification
Goods and Services Tax

Goods and Services Tax
Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan
Custom Duty

Custom Duty
Customs Exemption Allowed Without Correlation for Non-Sensitive Inputs but Subject to DFIA Conditions
Custom Duty

Custom Duty
Advance Ruling Rejected as preserved areca nuts Classification Issue Already Settled by HC
Custom Duty

Custom Duty
Battery Components Classified as Parts Due to Essential Function: CAAR Delhi
Goods and Services Tax

Goods and Services Tax
