#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 on Licensing services for right to use minerals
Goods and Services Tax

Goods and Services Tax
‘Un-fried Fryums’ classifiable under Tariff Item 2106 90 99: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
18% GST applies to supply of ‘Fried Fryums’: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
18% GST applies to supply of ‘Un-fried Fryums’
Goods and Services Tax

Goods and Services Tax
GST on one time long term lease premium to AUDA
Goods and Services Tax

Goods and Services Tax
GST on Non Woven Bags manufactured through intermediate product
Goods and Services Tax

Goods and Services Tax
AAR explains GST Rate applicable on Non Woven Bags
Goods and Services Tax

Goods and Services Tax
Concessional GST rate not applicable to medicine or drugs, not ready for administering in human being
Income Tax

Income Tax
No Bar U/s. 245R(2)(i) merely due to notice asking applicant to produce any evidence in support of its return
Goods and Services Tax

Goods and Services Tax
GST can be levied on notional interest on security deposit: AAR
Goods and Services Tax

Goods and Services Tax
ITC on Lift available or not under GST
Goods and Services Tax

Goods and Services Tax
GST advance ruling cannot be given on issue already decided
Goods and Services Tax

Goods and Services Tax
Date of allotment of mines is time of supply under GST for Upfront payment
Goods and Services Tax

Goods and Services Tax
