#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
Sun-Cured Tobacco Leaves Retaining Essential Character Taxable at 5%: GST AAAR West Bengal
Goods and Services Tax
Goods and Services Tax
Complete CKD E-Rickshaw Kit Required for 5% GST Classification: West Bengal AAAR
Custom Duty
Custom Duty
Withdrawal of Advance Ruling Application Before Pronouncement Permitted: CAAR Mumbai
Custom Duty
Custom Duty
Driver Monitoring System Parts Classified Under CTH 8708, Not CTH 8512: CAAR Delhi
Custom Duty
Custom Duty
Advance Ruling Declared Void for Misrepresentation of Material Facts: CAAR Delhi
Goods and Services Tax
Goods and Services Tax
Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR
Goods and Services Tax
Goods and Services Tax
CAMPA Charges for Forest Clearance Constitute Consideration for Services, GST Payable Under RCM: AAR Odisha
Goods and Services Tax
Goods and Services Tax
AAR Cannot Rule on Refund of Accumulated ITC Under Inverted Duty Structure: Odisha AAR
Custom Duty
Custom Duty
CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption
Custom Duty
Custom Duty
DFIA Customs Exemption Allowed as ITC (HS) Code Matching Not Mandatory: CAAR
Custom Duty
Custom Duty
ITC (HS) Number Matching Not Required Where DFIA Description & Conditions Are Satisfied: CAAR
Custom Duty
Custom Duty
Exported by-products qualify as resultant goods under MOOWR: CAAR
Custom Duty
Custom Duty
Replacement Filter Cartridges Classifiable Under CTH 8421 99 00: CAAR
Custom Duty
Custom Duty
