#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
Second-Hand Goods: Margin Scheme Excludes Repair Costs; No ITC on Improvements
Goods and Services Tax

Goods and Services Tax
No Ruling in Absence of Complete Documentation for GST Classification: AAR Gujarat
Goods and Services Tax

Goods and Services Tax
Goods supplied under fraudulent orders qualify as supply under IGST Act: AAR Gujarat
Custom Duty

Custom Duty
Fresh Ruling Cannot Be Issued as Similar Matter is Pending Before Delhi HC: CAAR
Goods and Services Tax

Goods and Services Tax
AAAR Dismisses Appeal Filed with 22-Day Delay Without Sufficient Cause
Goods and Services Tax

Goods and Services Tax
AAAR Telangana Denies ITC on Employee Transport Due to Lack of Statutory Obligation
Goods and Services Tax

Goods and Services Tax
Telangana AAAR Remands GST Ruling on Land Development
Goods and Services Tax

Goods and Services Tax
AAAR Telangana upheld ITC reversal for goods destroyed in a fire
Goods and Services Tax

Goods and Services Tax
Aluminium Composite Panel/Sheets classifiable under CTH 7606: AAAR Telangana
Goods and Services Tax

Goods and Services Tax
New Grounds Cannot Be Raised at Appellate Stage: AAAR Telangana
Goods and Services Tax

Goods and Services Tax
Electricity & Water Charges Bundled with Hotel Rent Taxable as Composite Supply: AAAR Telangana
Goods and Services Tax

Goods and Services Tax
E-Procurement Transaction Fee is Taxable Supply, GST Exemption Not Applicable: AAAR Telangana
Custom Duty

Custom Duty
Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling
Custom Duty

Custom Duty
