#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
Only supplier is eligible to seek advance ruling under GST
Goods and Services Tax

Goods and Services Tax
GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh
Goods and Services Tax

Goods and Services Tax
GST on Supply of Food Beverages to Employees
Goods and Services Tax

Goods and Services Tax
AAR ruling cannot be given on supplies prior to filing of application
Goods and Services Tax

Goods and Services Tax
GST on “Fizzy Apple” and “Fizzy Malt”
Goods and Services Tax

Goods and Services Tax
GST Advance ruling application by recipient of service not maintainable: AAAR
Goods and Services Tax

Goods and Services Tax
Obesity is not a disease – Orlistat pellet cannot be classified as medicaments
Goods and Services Tax

Goods and Services Tax
No ITC on gifts or rewards given without consideration
Goods and Services Tax

Goods and Services Tax
No advance ruling where supplies undertaken prior to date of filing of application
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allows ‘Sonai Tarmat JV’ to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on installation of Fire Fighting System
Custom Duty

Custom Duty
CAAR Order on grounds of Awaiting Decision of Delhi High Court
Custom Duty

Custom Duty
Amazon wireless Speaker device classifiable under heading 8518
Custom Duty

Custom Duty
