#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GST AAR Disposes Application as Withdrawn After Business Model Found Unviable
Goods and Services Tax

Goods and Services Tax
AAAR Sets Aside GST Advance Ruling as Non-Maintainable Due to Lack of Documents
Goods and Services Tax

Goods and Services Tax
Architectural Consultancy Exempt Because It Qualifies as Pure Service to Municipality
Custom Duty

Custom Duty
Mere Mining Suitability Not Enough: CAAR Denies OTR Classification for WD989 Tyres
Goods and Services Tax

Goods and Services Tax
18% GST applicable on Dry Citrate Powder as It Is Chemical, Not Dialysis Apparatus: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
IIM Liable to GST TDS Due to Substantial Government Control: AAR Gujrat
Goods and Services Tax

Goods and Services Tax
Education Consultancy to Foreign Universities Held Export as Not Intermediary Service
Goods and Services Tax

Goods and Services Tax
ITC Denied on Breakwater Construction as It Is a Civil Structure, Not Plant and Machinery
Goods and Services Tax

Goods and Services Tax
No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed on Examination Services as Educational Board Treated as Institution
Goods and Services Tax

Goods and Services Tax
GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags
Goods and Services Tax

Goods and Services Tax
Compostability Certification Not Enough; 5% GST Applies Only If Bags Are Biodegradable: Rajasthan AAR
Goods and Services Tax

Goods and Services Tax
GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope
Goods and Services Tax

Goods and Services Tax
