#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 Advance Ruling Digest for May 2026
Custom Duty

Custom Duty
Advance Ruling Application Rejected as Classification Issue Already Decided: CAAR Delhi
Custom Duty

Custom Duty
Advance Ruling Application on Roasted Areca Nut Classification Rejected Under Section 28-I: CAAR Mumbai
Custom Duty

Custom Duty
Roasted Areca Nut Classification Advance Ruling Application Disallowed: CAAR Mumbai
Custom Duty

Custom Duty
Roasted Areca Nut Classification Application Disallowed as Issue Already Decided: CAAR Mumbai
Custom Duty

Custom Duty
CAAR Rejects Ruling on Roasted Areca Nut Classification Citing Madras HC Decision
Custom Duty

Custom Duty
Samsung ‘Moving Style’ Classifiable as ‘Other Monitor’ Under CTH 8528: CAAR Delhi
Custom Duty

Custom Duty
TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi
Goods and Services Tax

Goods and Services Tax
User Charges Collected Beyond Statutory Fees Not Exempt: GST Telangana AAR
Custom Duty

Custom Duty
Partial BCD Exemption Qualifies for NIL AIDC Under Serial No. 19: CAAR Mumbai
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
