#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 Rate on operating gaming zone in malls
Goods and Services Tax

Goods and Services Tax
AAR cannot deal with ITC of service tax or VAT paid under erstwhile laws
Goods and Services Tax

Goods and Services Tax
GST on tour packages with separate invoices for services / Goods
Goods and Services Tax

Goods and Services Tax
Room rent & food supplied in room constitute mixed supply or not- AAR allows withdrawal of application
Goods and Services Tax

Goods and Services Tax
GST on promotional product- AAR permits Britannia to withdraw application
Goods and Services Tax

Goods and Services Tax
AAAR have no jurisdiction to determine place of supply of services or goods or both
Goods and Services Tax

Goods and Services Tax
GST on construction of office building for APSFC
Goods and Services Tax

Goods and Services Tax
ITC on GST charged by Contractor for hiring of buses for transportation of employees
Goods and Services Tax

Goods and Services Tax
Attendance of jurisdictional officer for hearing of Advance Ruling
Goods and Services Tax

Goods and Services Tax
GST on composite works contract supply for construction service to prospective lessee
Goods and Services Tax

Goods and Services Tax
Authority for Adverse Rulings: Dis-counting discounts
Goods and Services Tax

Goods and Services Tax
Nil GST Rate applicable on Rejected wheat and Paddy seeds
Goods and Services Tax

Goods and Services Tax
‘Fanta Fruity Orange’ classifiable under GST Tariff Item 22029990
Goods and Services Tax

Goods and Services Tax
