Authority For Advance Ruling
Customs AAR (CAAR) rules that, ‘LED socket assembly’ being one of the parts to be used alongwith other parts in the manufacture of front fog lamp for automobiles merits classification unde
...View More Customs Authority for Advance Rulings (CAAR) rules that “.. transfer of goods from DTA to FTWZ or FTWZ to DTA is neither covered under the term ‘procure’ nor ‘import’ , t
...View More Customs Authority for Advance Rulings Mumbai (CAAR) rules on classification of ‘Compounded Rubber’ import from suppliers in Thailand, Malaysia, Indonesia, Vietnam through various ports and
...View More Customs Authority for Advance Rulings (CAAR) rules in Amazon's favour on classification of Fire TV Stick; AAR holds that Amazon Fire TV stick/HDMI digital media receiver with dual core processor, dedi
...View More Customs Authority for Advance Ruling, Mumbai (CAAR) rules on classification of Apple HomePods which enables controlling of various home applications via Siri through voice commands by adding an access
...View More AAR holds that registration, insurance and handling charges received and paid on behalf of customer of motor vehicle are includible in ‘sale price’ thereof in terms of Section 2(25) of Mah
...View More Maharashtra AAR holds that ‘Cement Solvent Solution’ is not classifiable as “pipe fitting” under Schedule Entry C-29 to MVAT Act (taxable at 5.5%) and hence, cannot be treated
...View More AAR holds that sale of imported goods to license-holders from a customs bonded warehouse located in Maharashtra does not constitute ‘sale in the course of import’ u/s 5(2) of CST Act,
...View More AAR holds that cosmetics & skin, hair, teeth care products are not “Drugs” falling under Schedule Entry C-29(a) of MVAT Act, thus taxable at residuary rate of 12.5% under Schedule E;&n
...View More AAR holds that pest control involves transfer of property in pesticide formulations (chemicals) and hence, liable to tax as ‘works contract’ under MVAT Act; The term “goods” as
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