#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
Versa Solar Pump Drive classifiable under CTH 8504
Goods and Services Tax

Goods and Services Tax
GST on used/second hand gold jewellery or ornaments- No Ruling by AAR due to lack of details
Goods and Services Tax

Goods and Services Tax
5% GST leviable on Composite supply of works contract of earth work of Central railways
Goods and Services Tax

Goods and Services Tax
GST on payment of road tax/registration fees, insurance premium in the course of Leasing of vehicle
Goods and Services Tax

Goods and Services Tax
AAR has no jurisdiction to admit questions relating to refund of tax
Goods and Services Tax

Goods and Services Tax
ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’
Goods and Services Tax

Goods and Services Tax
GST on coal handling and Distribution charges
Goods and Services Tax

Goods and Services Tax
GST on project management consultancy services to Vedanta Limited
Goods and Services Tax

Goods and Services Tax
12% GST applicable on works contract service of construction of IIT Bhubaneswar Campus
Goods and Services Tax

Goods and Services Tax
GST on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)
Goods and Services Tax

Goods and Services Tax
AAR cannot give ruling on issue already decided by any Authority
Goods and Services Tax

Goods and Services Tax
Applicant cannot be treated as fair price shop if not supplying to ration card holders: AAR
Goods and Services Tax

Goods and Services Tax
AAR explains meaning of Fair Price Shop
Goods and Services Tax

Goods and Services Tax
