#Advance Ruling
Log in to FollowTo facilitate foreign investment into the country a number of steps have been taken by Government of India in the past. Setting up an Authority for Advance Rulings (Central Excise, Customs & Service Tax) to give binding rulings, in advance, on Central Excise, Customs and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions of Advance Rulings were introduced through the Finance Acts of 1998, 1999 and 2003.
Custom Duty
Custom Duty
Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi
Goods and Services Tax
Goods and Services Tax
Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR
Goods and Services Tax
Goods and Services Tax
CAMPA Charges for Forest Clearance Constitute Consideration for Services, GST Payable Under RCM: AAR Odisha
Goods and Services Tax
Goods and Services Tax
AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR
Custom Duty
Custom Duty
CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption
Custom Duty
Custom Duty
DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR
Custom Duty
Custom Duty
ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR
Custom Duty
Custom Duty
Exported by-products qualify as resultant goods under MOOWR: CAAR
Custom Duty
Custom Duty
Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR
Custom Duty
Custom Duty
CAAR Refers Royalty Valuation Issue to SVB Due to Related-Party Import Examination
Custom Duty
Custom Duty
CAAR Refers Related-Party Import Valuation Issue to SVB Due to Proposed Pricing Changes
Custom Duty
Custom Duty
DSIR Customs Exemption Applies Only to Research Activities, Not Exhibit Batch Manufacturing: CAAR
Custom Duty
Custom Duty
Galaxy-Marked Diamond Stones Are Semi-Processed Diamonds, CAAR Denies Customs Duty Exemption
Custom Duty
Custom Duty
