#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
Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%
Goods and Services Tax

Goods and Services Tax
GST on leasing of Tank Containers taken from a supplier located outside India
Goods and Services Tax![GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]](https://taxguru.in/wp-content/uploads/2021/12/AAR-and-AAAR-Telangana.jpg)
![GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]](https://taxguru.in/wp-content/uploads/2021/12/AAR-and-AAAR-Telangana.jpg)
Goods and Services Tax
GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]
Goods and Services Tax

Goods and Services Tax
GST on building constructed outside India when recipient & supplier are from India
Goods and Services Tax

Goods and Services Tax
ITC of GST on construction of works contract service for payment against Renting of immovable property
Goods and Services Tax

Goods and Services Tax
Housing Board established by the government is a ‘Government Authority’
Goods and Services Tax

Goods and Services Tax
Inclusion of Diesel provided free of Cost in Value of service -Applicant withdraws application
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on utilization of ITC available in Electronic Credit Ledger
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling in respect of completed supply
Goods and Services Tax

Goods and Services Tax
Walltop computer is classifiable under tariff heading 84714190 as ‘automatic data processing machine’
Goods and Services Tax

Goods and Services Tax
GST on transfer of independent part of business pertaining to a mobile software
Goods and Services Tax

Goods and Services Tax
18% GST on Supply of Mangrove Seeds & Seedlings Plantation Services in Coastal Areas
Custom Duty

Custom Duty
Classification of imported Processed API Betel-nut product known as Supari
Custom Duty

Custom Duty
