| Sl.No. | State of Advance Ruling | AAR Rulings | AAAR Rulings |
|---|---|---|---|
| 1 | Andhra Pradesh | 82 | - |
| 2 | Bihar | 3 | - |
| 3 | Chhattisgarh | 11 | - |
| 4 | Daman and Diu | 4 | - |
| 5 | Delhi | 7 | - |
| 6 | Goa | 16 | - |
| 7 | Gujarat | 92 | 8 |
| 8 | Haryana | 19 | 3 |
| 9 | Himachal Pradesh | 3 | - |
| 10 | Karnataka | 185 | 25 |
| 11 | Kerala | 7 | - |
| 12 | Madhya Pradesh | 40 | - |
| 13 | Maharashtra | 237 | 62 |
| 14 | Manipur | 1 | - |
| 15 | Odisha | 8 | 3 |
| 16 | Punjab | 10 | - |
| 17 | Rajasthan | 83 | 12 |
| 18 | Tamil Nadu | 99 | 5 |
| 19 | Telangana | 12 | 2 |
| 20 | Uttarkhand | 31 | 1 |
| 21 | West Bengal | 96 | 18 |
| Total | 1046 | 139 |