#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
AAR refers matter to Appellate Authority due to different views on the issue
Goods and Services Tax

Goods and Services Tax
AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric
Goods and Services Tax

Goods and Services Tax
GST on value of materials recovered on cost recovery basis
Goods and Services Tax

Goods and Services Tax
12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use
Goods and Services Tax

Goods and Services Tax
GST payable on services supplied to Electricity Distribution Utilities
Goods and Services Tax

Goods and Services Tax
No Advance Ruling in absence of supply of goods or services or both by applicant
Goods and Services Tax

Goods and Services Tax
Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered
Goods and Services Tax

Goods and Services Tax
Whether security or scavenging service to Govt eligible for GST exemption?
Goods and Services Tax

Goods and Services Tax
Whether sweeping service to the Govt is eligible for GST exemption?
Goods and Services Tax

Goods and Services Tax
Tea bag manufacturing service classifiable under SAC 9988
Goods and Services Tax

Goods and Services Tax
Springs of iron and steel for railways is classifiable under HSN 7320
Goods and Services Tax

Goods and Services Tax
‘Poly Propylene Leno Bags’ classifiable as plastic bags under HSN 3923
Goods and Services Tax

Goods and Services Tax
Recipient of services cannot seek advance ruling under GST
Goods and Services Tax

Goods and Services Tax
