#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
Advance Ruling Application Withdrawn on GST for Employee Canteen & Transport Charges
Goods and Services Tax

Goods and Services Tax
AAR Maharashtra allowed Advance Ruling Withdrawal After Clarity on Export of Services Issue
Goods and Services Tax

Goods and Services Tax
AAAR Odisha Denied ITC as Cross-Country Gas Pipelines Treated as Immovable Property
Goods and Services Tax

Goods and Services Tax
AAAR Odisha Allowed GST Exemption as Medical Procurement Is Pure Service
Goods and Services Tax

Goods and Services Tax
Temporary Spare Parts Storage is Incidental, Not Fixed Establishment for GST: AAAR Odisha
Custom Duty

Custom Duty
Phosphatidylserine Classifiable Under Chapter 29 Due to Phosphoaminolipid Nature: CAAR Delhi
Custom Duty

Custom Duty
No Classification Ruling; EV Parts Denied 15% Customs Benefit: CAAR Delhi
Custom Duty

Custom Duty
PVC and PS Wall Panels Classifiable as Plastic Sheets: CAAR Delhi
Custom Duty

Custom Duty
CAAR Classified Decorative Plastic Panels as Sheets, Not Builders’ Ware
Custom Duty

Custom Duty
CAAR Classified Brass Rods as Copper-Zinc Alloy Rods Based on Composition
Custom Duty

Custom Duty
CAAR Dropped Advance Ruling After Withdrawal Request Before Decision
Custom Duty

Custom Duty
LED Drivers Classifiable as Static Converters as Their Primary Function Is AC to DC Power Conversion: CAAR Mumbai
Custom Duty

Custom Duty
Decorative PVC & PS Wall Panels Classifiable Under Heading 3921 as They Remain Plastic Sheets
Custom Duty

Custom Duty
