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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.

Latest Articles


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

Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...

May 10, 2026 2166 Views 0 comment Print

Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu

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...

December 4, 2025 972 Views 0 comment Print

Can ITC Be Used Across Unrelated Supplies? A Key GST Ruling

Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...

July 21, 2025 1938 Views 0 comment Print

जीएसटी में एडवांस रूलिंग: एक विस्तृत अवलोकन

Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...

July 21, 2025 1392 Views 0 comment Print

Analysis of Notifications and Circulars for Week ending 22nd June 2025

CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...

June 25, 2025 5262 Views 0 comment Print


Latest News


Functionality to search and view Advance Ruling Orders under GST

Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...

August 10, 2022 2871 Views 0 comment Print

GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

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...

May 29, 2019 1158 Views 0 comment Print


Latest Judiciary


AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR

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...

July 4, 2026 117 Views 0 comment Print

CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...

July 2, 2026 111 Views 0 comment Print

DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR

Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...

July 2, 2026 195 Views 0 comment Print

ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR

Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...

July 2, 2026 102 Views 0 comment Print

Exported by-products qualify as resultant goods under MOOWR: CAAR

Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...

July 2, 2026 153 Views 0 comment Print


Latest Notifications


Maharashtra GST Authority Appoints New Member

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...

October 16, 2023 1470 Views 0 comment Print

Rajiv Ranjan appointed as member of Maharashtra Advance Ruling Authority

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...

September 13, 2022 1614 Views 0 comment Print

Notification to re-constitute Himachal Pradesh Appellate Authority for Advance Ruling

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...

January 20, 2022 1131 Views 0 comment Print

Delhi Authority for Advance Ruling reconstituted

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...

July 27, 2021 2280 Views 0 comment Print

Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

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...

April 29, 2021 2421 Views 0 comment Print


GST Case Law Compendium – June 2024 Edition

June 14, 2024 11328 Views 0 comment Print

Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking, burden of proof, and more. Stay informed!

CAAR Delhi ruling on classification of Inverter Assembly used in motor vehicles

June 12, 2024 1572 Views 0 comment Print

Dive into the detailed analysis of the classification and notification applicability on the import of Inverter Assembly by Denso Haryana Private Limited. Explore the full text of the order by Customs Authority of Advance Ruling, Delhi.

Inverter Assembly’ classifiable under CTH 8504: CAAR Delhi

June 12, 2024 1773 Views 0 comment Print

Dive into the classification of Inverter Assembly & eligibility for concessional rates of Basic Customs Duty. Detailed analysis of Denso Haryana’s case before CAAR Delhi.

AR Odisha explains GST Implications on Vehicle Rental Services

June 12, 2024 1593 Views 0 comment Print

Delve into the GST implications of rental/hiring services on vehicles, as addressed by the Authority for Advance Ruling in Odisha. Explore the rulings insights and implications.

Appeal Filing Delay Condonable if appellant prevented by sufficient cause

June 11, 2024 1662 Views 0 comment Print

Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Transport Rail Technologies case.

Classification of Roasted Areca Nuts and Cashew Nuts: CAAR Mumbai

June 8, 2024 2406 Views 0 comment Print

Delve into the detailed analysis of the classification of oven-roasted areca nuts and salted cashew nuts as per the Customs Tariff Act in this insightful article based on the order of Customs Authority of Advance Ruling, Mumbai.

Customs duty benefits for import of parts in cellular phone manufacturing: CAAR Ruling

June 6, 2024 1764 Views 0 comment Print

Delve into the intricacies of Samsung Display Noida Pvt. Ltd. CAAR Delhi ruling, exploring customs duty benefits for import of parts in cellular phone manufacturing.

Classification of KONIX KE-810, FA-505 and KE-880S CAAR Ruling

June 5, 2024 1620 Views 0 comment Print

Analysis of the CAAR Mumbai ruling on the classification & duty exemption of chemical imports by KPX Chemical India Pvt. Ltd. Detailed insights into the legal interpretations provided.

Import Classification & Duty Exemption: Vessel UOL Tigerfish – Withdrawal of Ruling Application

June 5, 2024 525 Views 0 comment Print

Dive into the classification & duty exemption of importing Vessel UOL Tigerfish from IFSC to DTA as per CAAR Mumbai’s order. Learn more

Classification & Exemption notification applicability on Telematics Control Unit

June 4, 2024 1317 Views 0 comment Print

In re Denso Haryana Private Limited: CAAR Delhis decision on the classification and duty of imported Telematics Control Units under Customs Tariff.

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