#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
Advance Ruling under CGST/IGST Act, 2017
Goods and Services Tax

Goods and Services Tax
GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him
Goods and Services Tax

Goods and Services Tax
Supply of Pencils Sharpener with Pencils is Mixed Supply
Goods and Services Tax

Goods and Services Tax
Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’
Goods and Services Tax

Goods and Services Tax
Afforestation of plants by charitable trust is exempt from GST
Goods and Services Tax

Goods and Services Tax
No ruling by AAR if Applicant fails to submit sufficient documents
Goods and Services Tax

Goods and Services Tax
No GST exemption on Treated Water’ obtained from CETP
Goods and Services Tax

Goods and Services Tax
‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)
Goods and Services Tax

Goods and Services Tax
GST is payable on forest permit fee under RCM: AAAR Telangana
Goods and Services Tax

Goods and Services Tax
18% GST rate applicable on supply of Services to Uttar Pradesh Jal Nigam
Goods and Services Tax

Goods and Services Tax
Eco-friendly expandable paper wrap (honeycomb paper for wrapping) falls under HSN 48239013
Goods and Services Tax

Goods and Services Tax
GST on welding, painting, etc. of rail lines/tracks
Goods and Services Tax

Goods and Services Tax
