#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 on PMC Consultancy for Panchayat & Municipal Functions: AAR Kerala
Income Tax

Income Tax
No GST on Dermatological or Skin Clinic Treatment: AAR Kerala
Custom Duty

Custom Duty
Power Distribution Function Classifiable Under Heading 8537: CAAR Delhi
Custom Duty

Custom Duty
EV Inverter Classified Under Chapter 85 Due to Exclusion from Motor Vehicle Parts: CAAR
Custom Duty

Custom Duty
Micronutrient Fertilizer Classified Under CTH 3824 as Phosphorus Not an Essential Constituent: CAAR
Custom Duty

Custom Duty
Custom Advance Ruling Declined as Classification Issue Already Settled by Court
Custom Duty

Custom Duty
Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR
Goods and Services Tax

Goods and Services Tax
GST Payable on Foreign Patent Filing Costs Due to Import of Legal Services: AAR West Bengal
Custom Duty

Custom Duty
Electric Motor Parts Not Classifiable as Auto Parts Due to Chapter 85 Exclusion: CAAR Mumbai
Custom Duty

Custom Duty
Watch Bands Classified Under Heading 9113 Because They Only Fasten Device to Wrist: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
Plantation and Tree Maintenance Treated as Charitable Activity Under GST Law
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed as Tree Plantation Held as Environmental Preservation: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
ITC Denied Because Warehouse Treated as Civil Structure After Law Amendment: AAR Gujarat
Custom Duty

Custom Duty
