#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
Amusement Park ride karts cannot be classified as Motor Vehicle
Custom Duty

Custom Duty
CAAR ruling not obtained by fraud or misrepresentation of facts not merit to be declared void
Custom Duty

Custom Duty
Classification of Lithium Ion Cell for use in manufacture of LED Emergency Bulb/Light
Custom Duty

Custom Duty
Exemption from BCD & IGST with respect to import of cable laying vessel
Custom Duty

Custom Duty
‘Indra Smart Pro’ EVSE merits classification under subheading 85371000
Goods and Services Tax

Goods and Services Tax
GST on fabrication & mounting of Tanker & Tripper on chasis
Goods and Services Tax

Goods and Services Tax
ITC eligible on receipt of direct services from same line of business
Goods and Services Tax

Goods and Services Tax
No GST on canteen service charges collected from employees under contractual agreement
Goods and Services Tax

Goods and Services Tax
GST rate on supply of design and construction of Road Service
Goods and Services Tax

Goods and Services Tax
Functionality to search and view Advance Ruling Orders under GST
Custom Duty

Custom Duty
Electric Vehicle kits imported in disassembled state falls under CTH 8703
Custom Duty

Custom Duty
Classification of touch computer & mobile computers
Goods and Services Tax

Goods and Services Tax
Commercial vehicle body building on chassis supplied by customer is supply of services
Goods and Services Tax

Goods and Services Tax
