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of <h1>Customs Authority for Advance Rulings established in Delhi and Mumbai to boost ease of doing business.</h1> The Customs Authority for Advance Rulings (CAAR) Regulations 2021 have been notified following amendments to the Customs Act by the Finance Act 2018. Two authorities, CAAR Delhi and CAAR Mumbai, have been established effective January 4, 2021, as per the relevant notifications. The creation of these authorities aims to facilitate ease of doing business. Authorities are instructed to publicize these regulations within their jurisdictions. Any difficulties in implementing the regulations should be reported to the Board. Notifications are accessible on the Central Board of Indirect Taxes & Customs (CBIC) website.
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