#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
TC77 series touch computer not classifiable as smartphones
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling if applicant is recipient of supplies in question
Goods and Services Tax

Goods and Services Tax
GST not payable on reimbursement of stipend paid to trainees by Industry Partner
Goods and Services Tax

Goods and Services Tax
PV DC Cables liable to GST at 18% : AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Value of Supply of Residential/Commercial Property with Undivided Rights of Land
Goods and Services Tax

Goods and Services Tax
GST on Health care services (Wellness package) with accommodation facility
Goods and Services Tax

Goods and Services Tax
Construction Services─ Validity of Deduction of 1/3rd of total consideration towards value of land
Goods and Services Tax

Goods and Services Tax
Incentive under Intel Approved Component Supplier Program cannot be considered as Trade Discount
Goods and Services Tax

Goods and Services Tax
Turmeric in Whole form falls under the definition of ‘Agricultural Produce’
Goods and Services Tax

Goods and Services Tax
ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey
Goods and Services Tax

Goods and Services Tax
GST on royalty for Mining Lease & contributions to DMF & NMET
Goods and Services Tax

Goods and Services Tax
GST payable on forest permit fee under reverse charge mechanism
Goods and Services Tax

Goods and Services Tax
No change in GST rate wef 1.1.2022 on composite supply of works contracts
Goods and Services Tax

Goods and Services Tax
