#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 not leviable on handling charges of PDS distribution of Dhothies & Sarees/ School Uniforms to state government
Goods and Services Tax

Goods and Services Tax
GST on marine engines pertaining to HS code 8407 and its spare parts
Goods and Services Tax

Goods and Services Tax
Issue of Utilisation of ITC of credit lying in one GSTIN against other not fall in scope of AAR
Goods and Services Tax

Goods and Services Tax
No IGST payable on high sea sales
Goods and Services Tax

Goods and Services Tax
Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903
Goods and Services Tax

Goods and Services Tax
No export under GST if place of supply is within India
Goods and Services Tax

Goods and Services Tax
In absence of proper details & substantiating documentary evidences advance ruling cannot be given
Goods and Services Tax

Goods and Services Tax
Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
Supply of coaching services with Books, Uniforms etc attracts 18% GST
Goods and Services Tax

Goods and Services Tax
AAR application filed after completion of service rejected
Goods and Services Tax

Goods and Services Tax
5% GST Payable on Soya husk: AAR Madhya Pradesh
Custom Duty

Custom Duty
Classification of Fatty Alcohol Ethoxylate (1- mole, 2-mole, 7-mole)
Custom Duty

Custom Duty
Unsubstantiated allegations against applicant goes against the spirit of advance rulings
Custom Duty

Custom Duty
