#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
Concessional GST rate on supply of HDPE Drums for use by manufacturer of Ethyl Alcohol in his factory
Goods and Services Tax

Goods and Services Tax
GST Rate on job work services on goods (physical inputs) owned by companies registered under GST
Goods and Services Tax

Goods and Services Tax
GST: Determination of place of supply is beyond AAR jurisdiction
Goods and Services Tax

Goods and Services Tax
AAR allows ‘Genesis Trade’ to withdraw application
Goods and Services Tax

Goods and Services Tax
AAR allows ‘Polyhydron Systems Pvt. Ltd.’ to withdraw application
Goods and Services Tax

Goods and Services Tax
GST on job work services such as anodizing, plating, on goods/materials belonging to registered persons
Goods and Services Tax

Goods and Services Tax
GST on EPC contract of construction of poultry farm with all equipments
Goods and Services Tax

Goods and Services Tax
Manpower services provided to Government entities not exempt from GST
Goods and Services Tax

Goods and Services Tax
ITC is allowed on entire “Solar Power Generating Plant”
Goods and Services Tax

Goods and Services Tax
Unit of Accommodation is ‘Hostel Seat’ not Hostel Room – AAAR
Goods and Services Tax

Goods and Services Tax
Supply of Facility Services (Sodexo Foods) – Taxability Under GST
Custom Duty

Custom Duty
CAAR rejects application as similar issue was pending before custom officer
Custom Duty

Custom Duty
Data Centre Switch Router models classifiable under sub-heading 85176290
Custom Duty

Custom Duty
