#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
GST Payable on transfer of business if transfer is not as going concern
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on issues already decided in audit proceedings
Goods and Services Tax

Goods and Services Tax
Determination of place of supply, is beyond the scope of advance ruling
Goods and Services Tax

Goods and Services Tax
GST on computer software supplied to public funded research institutions
Goods and Services Tax

Goods and Services Tax
ITC can be Availed on IGST Paid on Imports for both Intra & Inter-State Sales: AAR
Goods and Services Tax

Goods and Services Tax
RTO taxes & Insurance premium will form Part of Sale Value under MVAT Act, 2002
Goods and Services Tax

Goods and Services Tax
Benefit of concessional rate of GST on Works Contract for Excavation Work
Goods and Services Tax

Goods and Services Tax
GST on work contract for Earth Work such as Excavation for Tunnel etc
Goods and Services Tax

Goods and Services Tax
School building for use by State Government for education cannot be considered a commercial building
Goods and Services Tax

Goods and Services Tax
Fire Station cannot be considered a commercial building: AAR
Goods and Services Tax

Goods and Services Tax
GST Payable On Composite Supply of Work Contract Involving Earth Work: Maharashtra AAR
Custom Duty

Custom Duty
Classification of Tyre Pyrolysis Oil and tyre pyrolysis recovered carbon
Custom Duty

Custom Duty
Classification of fatty substance mixture for developing aqua feed products
Goods and Services Tax

Goods and Services Tax
