Advance Rulings

AAR on Determination of PE and other connected issues in Master Card Case

In re MasterCard Asia Pacific Pte Ltd (Authority for Advance Rulings)

AAR has held that digital and other connected equipments can, depending on the business model, determine the formation of a permanent establishment of a non-resident enterprise in India. There are also other related issues which will have ramifications on the methodology of conducting business in India. ...

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Govt/Authority providing services to other Govt/Authority is exempted from GST: AAR

In Re. IT Development Agency (ITDA), Govt. of Uttrakhand, Dehradun (AAR Uttrakhand)

Now the issue to be decided whether the services received by the applicant from IIT, Mumbai is liable to GST or not In this context, we find that serial no. B of Part 3 of GST Tariff- Services [ Chapter 99] provides the list of nil rated/ fully exempted services. On going through the said list, we find that Government/Authority providing ...

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In absence of PE Non-Competent Fee received by UK Company from Indian Company not Taxable in India: AAR

Mr. Kanchun Kaushal Vs Ms. Kavita Pandey (Authority for Advance Rulings)

Mr. Kanchun Kaushal Vs Ms. Kavita Pandey (AAR Delhi) Non-compete fees received by the Applicant from ADI BPO Services Private Ltd., an Indian Company, as a part of the consideration for transfer of the shares held in MPS Ltd. an Indian Company, though income from “Profits and gains of business or profession” as provided under [&hellip...

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GST payable on non-tariff charges recovered by electricity distribution Company

In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)

Under GST Act , The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemption and M/s TPADL is liable to pay tax on the aforesaid recovery made from their customers....

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GST AAR Ruling- Whether Pulses, processed dry fruits / Spices, Cereal are agriculture produce?

In re M/s. Guru Cold Storage Private Limited (AAR Gujarat)

The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for 'support services to agriculture, forestry, fishing, animal husbandry', and submitted that in their opinion,...

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Marine propellers, rudder set, stern tube set, propeller / M.S. Shaft for couplings used in fishing / floating vessels are taxable @ 5% GST

In re M/s. Saraswathi Metal Industries (AAR Kerala)

In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification...

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AAR Ruling on Credit of Uttarakhand VAT Paid on construction material under GST regime

In re M/s National Construction (AAR Uttarakhand)

Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime...

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Installation of Earthing System services classifiable under Accounting Code 9954

In re M/s. Docsun Power Pvt. Ltd. (AAR Gujarat) Applicant provides service of installation of Earthing System. ‘Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services’ fall under Service Accounting Code 995461. According...

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AAR Ruling on classification of Earthing Pipe, Earthing Rods, Solid Rod Earthing, Lightning Arresters and Backfill Compound

In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat)

The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of Earthing Products for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places....

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Mere renting of warehouse cannot be said to be storage or warehousing service

In re M/s. Rishi Shipping (AAR Gujarat)

In re M/s. Rishi Shipping (AAR Gujarat) there is difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service. The ‘storage and warehousing service’ provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of ...

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