#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
No GST Ruling Issued as Property Owner Withdraws Hostel Tax Clarification Request
Goods and Services Tax

Goods and Services Tax
GST ITC Denied on Commercial Building Construction Despite Taxable Rental Output: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
Corporate Meal Delivery Is Service Since Supply Includes Logistics and Coordination: 18% GST Applicable
Goods and Services Tax

Goods and Services Tax
Proposed Manufacturing Expansion Deferred, GST AAR Application Withdrawn
Goods and Services Tax

Goods and Services Tax
GST Applicable Despite Goods Not Entering India Due to Supply Between Indian Parties: AAR Tamil Nadu
Goods and Services Tax

Goods and Services Tax
GST Advance Ruling Denied Where Issue Already Decided in departmental Proceedings
Goods and Services Tax

Goods and Services Tax
Mining Royalty Taxed at 18% Because It Is a Licensing Service: AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
Masala Paan Taxed at 18% as It Is Not a Composite Supply AAR Maharashtra
Goods and Services Tax

Goods and Services Tax
AAR Rajasthan Refused Advance Ruling as Construction Was Already Completed
Goods and Services Tax

Goods and Services Tax
Condenser Fan & Blower Classifiable as Parts of Air-Conditioning Machines for GST: AAR Rajasthan
Goods and Services Tax

Goods and Services Tax
No GST or ITC on Petrol and Diesel Charges in Fleet Contracts: AAR Chhattisgarh
Goods and Services Tax

Goods and Services Tax
Mining Royalty-Linked DMF Payments Exempted From GST Prospectively: AAAR Telangana
Custom Duty

Custom Duty
Engine Oil Cooler Classifiable as Heat Exchange Unit Due to Specific Functional Design: CAAR Mumbai
Custom Duty

Custom Duty
