#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.
Custom Duty

Custom Duty
Rice-Based Alcohol Not Treated as Beer Due to Absence of Malt: CAAR Delhi
Custom Duty

Custom Duty
Concessional Duty Allowed Only for Structural Phone Components: CAAR Delhi
Goods and Services Tax

Goods and Services Tax
Multiple Invoices not Allowed for Single Supply: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Reason Skill-Training Services Taxable under GST Despite Full Government Funding: AAR Kerala
Goods and Services Tax

Goods and Services Tax
AAR Kerala Denied ITC for Pre-Registration Rent Due to Invalid GST Invoices
Goods and Services Tax

Goods and Services Tax
Waste Management Services to Government-Owned Body exempt from GST: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Educational Services via Recognized Diploma Courses Exempt: AAR Kerala
Goods and Services Tax

Goods and Services Tax
GST Levied as Lockdown Wages Treated as ‘On Duty’ Under Existing Contract
Goods and Services Tax

Goods and Services Tax
GST applicable on Landowner Received Flats Under Development Agreement: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Recruitment Exams fees collected from students Taxable Under GST: AAR Kerala
Goods and Services Tax

Goods and Services Tax
Fee Receipts Taxable under GST Without NSDC/NCVET-Approved Courses: AAR Kerala
Goods and Services Tax

Goods and Services Tax
GST Classification Shift Applied as Self-Drive Rentals Not Treated as Transfer of Control
Goods and Services Tax

Goods and Services Tax
GST on Staff Quarters Rent Held Payable Under RCM Due to Registered Recipient Status
Goods and Services Tax

Goods and Services Tax
