#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
Question raised in application already pending or decided- AAR rejects application
Goods and Services Tax

Goods and Services Tax
GST on Online Supply of educational material to educational institutions
Goods and Services Tax

Goods and Services Tax
ITC not admissible on goods and services used in construction of warehouse used for letting out on rent
Goods and Services Tax

Goods and Services Tax
Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090
Goods and Services Tax

Goods and Services Tax
‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply
Goods and Services Tax

Goods and Services Tax
AAR held supply of water as part of maintenance services despite separate contract
Goods and Services Tax

Goods and Services Tax
Supply cannot be treated as Composite merely because it was based on Single Contract
Goods and Services Tax

Goods and Services Tax
Reimbursement of Expenses By Charitable Trust Is Not Liable To GST- A Case Study
Goods and Services Tax

Goods and Services Tax
Warranty services with Volvo bus supply is composite supplies: AAAR
Goods and Services Tax

Goods and Services Tax
No ITC on goods or services used in construction of shopping Mall for leasing: AAAR
Goods and Services Tax

Goods and Services Tax
Commission earned from auctioning of flowers not eligible for GST exemption
Goods and Services Tax

Goods and Services Tax
Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR
Goods and Services Tax

Goods and Services Tax
Refund of unutilized ITC inadmissible if goods exported out of India were subjected to export duty
Goods and Services Tax

Goods and Services Tax
