#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 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
ITC Denied on Lease Rentals as Land Used for Factory Construction: AAAR Gujarat
Custom Duty
Custom Duty
Injection Moulding Classification Upheld Due to Integrated Polymer Processing Function
Custom Duty
Custom Duty
Automotive Brake System Classifiable as Accessory Due to Non-Essential Nature: CAAR Mumbai
Custom Duty
Custom Duty
EV Communication Device Classifiable as Data Transmission Equipment Due to Core Functionality
Custom Duty
Custom Duty
Poultry Feed Premix falls Under Heading 2309 Due to Specific Animal Feed Use: CAAR Mumbai
Income Tax
Income Tax
Advance Ruling under Income Tax
Goods and Services Tax
Goods and Services Tax
Oxygen Supply with Tanks: GST Classification Depends on What Customer Actually Pays For
Custom Duty
Custom Duty
No CAAR Decision on E-Scooter Parts Classification After Application Withdrawal
Goods and Services Tax
Goods and Services Tax
ITC Denied on Leasehold Rights as Linked to Construction of Immovable Property: AAAR Tamilnadu
Goods and Services Tax
Goods and Services Tax
No Ruling on ITC Refund Eligibility Due to Withdrawal of AAR Application
Goods and Services Tax
Goods and Services Tax
GST Not Applicable on Bank Rebates as No Supply Involved: AAR Karnataka
Goods and Services Tax
Goods and Services Tax
