News Flash
  • Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
  • Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here
  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
  • One day Online Training on "Disposal of Goods" for officers of CBIC on 20th January, 2021 from 10:30 AM to 1:30 PM -reg. click here
  • Vacancy for Inspectors on deputation basis in Directorate General of Anti-profiteering, New Delhi.
  • Empanelment for Chartered Accountant or Cost Accountant for Special Audit of Central Excise,Service Tax and GST Assessees. click here
  • Customs Brokers Licensing Examination(CBLE), 2021 - reg. click here
  • Customs Authority for Advance Rulings (CAAR) Regulations 2021click here
  • Online Training on "Anti-Profiteering" for officers of CBIC on 22nd January, 2021 from 10:30 AM to 01:30 PM - regardingclick here
  • OM dated 04.01.2021 regarding Correction in the Integrated All India Seniority List (AISL) of Superintendents Customs (Prev.) for the Period 01.01.2012 to 31.12.2013click here
  • Circular regarding Seeking applications for the vacancies in the grade of AC/DC/JC/ADC in DG Systems & Data Management.click here
  • Notification issued to make amendment (2021) to CGST Rules, 2017
  • Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here
  • 13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document
  • Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
  • Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here
  • Preparation of a panel for Selection officers on Deputation Basis - Reg.click here
  • Promotion of Senior Translator to the grade of AD (OL) (Group A) under CBICclick here
  • Collection of statistics regarding court cases related to Order dated 19.07.2011 of High Court in Madras.Click here
  • Notifications issued to bring into force provisions of Finance Act, 2020, to waive late fee for FORM GSTR-4 filing in UT of Ladakh and to make 14th Amendment, 2020 to CGST Rules, 2017.
  • Letter dated 18.12.2020 reg. Examination of promotion to EA cadre during 18.12.2013 to 28.09.2015Click here
  • Masters Degree Programme in Public Finance at the National Graduate Institute for Policy Studies (GRIPS) in Tokyo, Japan (2021-2022)-reg.Click here
  • Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) to be held in the month of February, 2021Click here
  • Online Training on "Vigilance Matters" for officers of CBIC on 30th December, 2020 from 10:30 AM - 1:05 PM.
  • Circular issued for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
  • Notification issued to extend the due dates for compliances and actions in respect of anti-profiteering measures
  • Immediate Attention: Letter, Schedule, Syllabus and Instructions regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.02.2021 to 05.02.2021 issued by NACIN, ZC, Kanpur.Click here
  • Scheme for compassionate appointment-relative merit point & revised procedure for selection/Tie breaking formulaClick here
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About the Authority


To 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. The scheme of Advance Rulings has assumed special significance in the context of greater emphasis on FDI.  Advance Rulings afford far greater certainty to foreign investors in respect of their prospective indirect tax liabilities.

 2.         Vide Finance Act, 2017, with a view to promote ease of doing business, the Government of India has merged the Authority for Advance Rulings (Central Excise, Customs & Service Tax) with Authority for Advance Rulings (Income Tax).

 3.         In finance Act, 2018 it is proposed to constitute Customs Authority for Advance rulings under Section 28 EA of the Customs Act, 1962 and the existing Authority for Advance Rulings (Constituted under Section 245-O of the Income tax Act, 1961) shall cease to Act as an Authority for Advance Rulings , and shall Act as an Appellate Authority for the purpose of Chapter V of the Custom Act, 1962 from the date of appointment of Customs Authority for Advance Rulings under Section 28EA of the Customs Act, 1962.

 4.         Presently the Authority for Advance Rulings is dealing with Customs related applications and pending cases of Central Excise & Service tax.

 5.         The details regarding scheme of advance rulings in the GST regime may be obtained from the website  http://gstcouncil.gov.in/advance-rulings

 6.         The process of obtaining a ruling is simple, inexpensive and transparent (only Rs.10,000/- have to be deposited through a Demand Draft with each application). The process of obtaining a ruling is highly expeditious as the Authority is statutorily required to pronounce the ruling within 90 days of receipt of an application. Rulings are pronounced after providing an opportunity of being heard by the Authority and in pursuance of other accepted judicial norms. Advance Rulings pronounced by the Authority are binding on the applicant who had sought it, in respect of any matter referred to in sub-section (2) of section 28-H and on the Principal Commissioner of Customs or Commissioner of Customs, and the customs authorities subordinate to him, in respect of the applicant and hence rule out possibilities of disputes and litigation.

 7.         The scheme of Advance Rulings allows the following categories of applicants to seek an advance ruling :-

(i)   holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or

(ii)   exporting any goods to India; or

(iii)   with a justifiable cause to the satisfaction of the Authority,.

 8.        QUESTIONS ON WHICH ADVANCE RULING CAN BE SOUGHT:-

Customs :

(a)   classification of goods under the Customs Tariff Act, 1975 (51 of 1975);

(b)   applicability of a notification issued under sub-section (1) of section 25, having a bearing on the rate of duty;

(c)   the principles to be adopted for the purposes of determination of value of the goods under the provisions of this Act.

(d)   applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 or any tax or duty chargeable under any other law for the time being in force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;

(e)   determination of origin of the goods in terms of the rules notified under the Customs Tariff Act, 1975 (51 of 1975) and matters relating thereto.

(f)   any other matter as the Central Government may, by notification, specify.

 9.         However, an advance ruling cannot be sought where the question -

a)   already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court;

b)   the same as in a matter already decided by the Appellate Tribunal or any Court

 10.        Authority for Advance Rulings is a high level quasi judicial body headed by retired judge of the Supreme Court of India. Besides the Chairman, there are two Members (of Additional Secretary rank) - who have wide experience in technical and legal matters. At present Mrs. Justice Ranjana P. Desai is the Chairman and Member (Customs) is yet to be appointed .

 11.         Office of the Authority is located on 5th Floor, NDMC Building, Yashwant Place, Satya Marg, Chanakyapuri, New Delhi - 110 021. Full details relating to the Authority's functioning may be accessed on the website: http://www.cbic.gov.in/htdocs-cbec/aar/aar  Any queries can be sent to the e-mail address i.e.  aarcce@nic.in

 12.         The following officers can be contacted during office hours for further information:- 

  Designation of the officer

Telephone Number

Fax Number

E-mail

Secretary

91-11-26117928

91-11-26113890

aarcce@nic.in

Addl. Commissioner

91-11-26876412

91-11-26876409/6412

aarcce@nic.in

  

Note:   In case a brochure relating to the Authority's functions is required, request can be e-mailed at the above address or addressed to any one of the afore-mentioned officers.