#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.
Goods and Services Tax

Goods and Services Tax
AAR ruling on admissibility of input tax credit can be sought by supplier only
Goods and Services Tax

Goods and Services Tax
No GST on amount of employee’s portion of canteen charges recovered
Goods and Services Tax

Goods and Services Tax
GST on services by branch office to head office and vice versa
Goods and Services Tax

Goods and Services Tax
GST on income from Renting of Warehouse to store Agricultural Produce
Goods and Services Tax

Goods and Services Tax
18% GST applicable on liquidated damages for non-performing of an act
Goods and Services Tax

Goods and Services Tax
No GST on red gram dall supplied in secondary packing in 50 kg bag to AP State Civil Supplies Corporation
Goods and Services Tax

Goods and Services Tax
GST exempt on services of spraying of agrochemicals at agricultural land
Goods and Services Tax

Goods and Services Tax
GST on preferential location charges & Other charges levied by a builder
Goods and Services Tax

Goods and Services Tax
GST on supply of scientific & technical instruments – AAR allows application withdrawal
Goods and Services Tax

Goods and Services Tax
Sugarcane juice classifiable under tariff item 20098990 & 12% GST applicable
Goods and Services Tax

Goods and Services Tax
GST exemption on manpower services to various Government
Goods and Services Tax

Goods and Services Tax
GST rate on services by sub-sub-contractor to sub-contractor pertaining to irrigation, construction
Goods and Services Tax

Goods and Services Tax
18% GST payable on Civil contract services to IIT Madras
Goods and Services Tax

Goods and Services Tax
