#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 ITC and Book Adjustments: Clarification from West Bengal AAR
Goods and Services Tax

Goods and Services Tax
ITC cannot be denied for settlement of consideration via Book Adjustment
Goods and Services Tax

Goods and Services Tax
ITC is not available in relation to construction of immovable property which is further let out for commercial purpose
Custom Duty

Custom Duty
‘Urea Injector’ classifiable under sub-heading 84249000: CAAR Mumbai
Custom Duty

Custom Duty
CAAR cannot give ruling on question regarding duty drawback
Custom Duty

Custom Duty
Roasted Areca Nuts falls under Custom Tariff Heading 20081920: CAAR Mumbai
Goods and Services Tax

Goods and Services Tax
Classification of Water Sold under GST: AAAR directs AAR for re-examination
Goods and Services Tax

Goods and Services Tax
Principles of natural justice violated: AAAR set aside order of AAR
Goods and Services Tax

Goods and Services Tax
AAAR set aside original ruling for violation of principles of natural justice
Goods and Services Tax

Goods and Services Tax
Violation of Natural Justice: AAAR Refers Matter back to AAR
Goods and Services Tax

Goods and Services Tax
Two-Wheeler Seat Covers classifiable under CTH 87141090, 28% GST applicable
Goods and Services Tax

Goods and Services Tax
Dismissal of Appeal of Arun Cooling Home by AAAR: Time Limitation Grounds
Goods and Services Tax

Goods and Services Tax
Condonation of Delay in Appeal Filing with AAAR: Lions Seat Cushions Pvt Ltd
Goods and Services Tax

Goods and Services Tax
