#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 Payable Only on Worker Canteen Deductions, Not Employee Deductions AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST applies on Lease Property Used for Commercial Accommodation: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
GST Not Applicable on Escrow Transfers of Freight Payments: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
Quick Lime (90%) and Hydrated Lime (85-95%) Attract 5% GST: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
GST Exemption Allowed on Godown Rent Due to Storage of Agricultural Produce
Goods and Services Tax

Goods and Services Tax
GST Liability Arises Due to Non-Monetary Perquisites Because TDS Is Deducted
Custom Duty

Custom Duty
Duty Exemption Denied Under MOOWR Scheme Due to Incompatibility of Benefits
Custom Duty

Custom Duty
Concessional Duty Denied Because Imported Lithium Cells Not Used in ‘Manufacture’ Under IGCR Rules
Custom Duty

Custom Duty
Crude Rapeseed/Canola Oils Classifiable Under CTSH 15141120, CEPA Duty at 8%: CAAR
Custom Duty

Custom Duty
CAAR allows IGST Exemption for FTWZ-to-DTA Lease Supplies
Custom Duty

Custom Duty
Power Recliner Is a Motor-Vehicle Seat Part, Classifiable Under CTI 94019900: CAAR
Goods and Services Tax

Goods and Services Tax
ITC Allowed on Power Transmission Assets Outside Factory: Gujarat AAR
Goods and Services Tax

Goods and Services Tax
GST Not Exempt on Blended Cotton Seed Cattle Feed: AP AAR
Goods and Services Tax

Goods and Services Tax
