#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 cannot give ruling on ‘appropriation of taxes’ & ‘refund’
Goods and Services Tax

Goods and Services Tax
GST on services provided by University to its constituent colleges relating to admission to, or conduct of examination
Goods and Services Tax

Goods and Services Tax
GST on construction of Bungalow/Quarters for IIT, Bhubaneswar
Goods and Services Tax

Goods and Services Tax
Compass Group allowed to withdraw application by AAR Telangana
Goods and Services Tax

Goods and Services Tax
Lease with RLDA for a period of 99 years not exempt from GST: AAAR
Goods and Services Tax

Goods and Services Tax
No GST exemption on services related to imported agriculture products after cargo reaches Port
Goods and Services Tax

Goods and Services Tax
PP non-woven bags classifiable under HSN code 39232990
Goods and Services Tax

Goods and Services Tax
AAR cannot explain Document required for supply to SEZ units
Goods and Services Tax

Goods and Services Tax
GST on conservancy service to Defence establishments
Goods and Services Tax

Goods and Services Tax
Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR
Goods and Services Tax

Goods and Services Tax
Input Tax Credit not eligible for GST paid on purchase of ‘Paver Blocks’
Goods and Services Tax

Goods and Services Tax
Transfer between two units with Same PAN in different states is not a transfer as a going concern to ‘another person’
Goods and Services Tax

Goods and Services Tax
AAR allowed withdrawal of ruling application as relevant Venture was over
Goods and Services Tax

Goods and Services Tax
