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Advance Rulings

Kandi ravo falls under HSN 24013000 & 28% GST payable: AAR Gujarat

June 12, 2023 1215 Views 0 comment Print

The supply of applicant of Kandi ravo’ is classifiable under 24013000. The applicant is liable to pay GST at 28% [14 % CGST and 14 % SGST] in terms of notification No. 1/2017-CT(Rate),  Sr. No. 13 of Schedule IV subject to the condition that goods are cleared without brand name.

Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)

June 8, 2023 462 Views 0 comment Print

Explore the classification and exemption of Data Projectors (ZH 350, ZW350e, ZX 350e) in the CAAR Mumbai ruling. Understand the intricacies and pending matters.

CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020

June 8, 2023 600 Views 0 comment Print

Explore the Customs Authority ruling on ULDs by Pridel Private Limited in Mumbai. Learn about the exemption from Customs duty, clearance procedures, and the complexities involved in ULDs’ temporary import and re-export.

AAR cannot determine place of supply of services

June 6, 2023 1044 Views 0 comment Print

Explore the case of Comsat Systems Pvt. Ltd. seeking an advance ruling on the place of supply for antenna services. AAR’s rejection highlights GST framework limitations.

Classification of Optoma Creative Touch-3 Series Interactive Flat Panel (IFP)

June 6, 2023 1692 Views 0 comment Print

Explore the CAAR Delhi ruling on the classification of Optoma Creative Touch 3-Series Interactive Flat Panel (IFP) under Customs Tariff Act, 1975, Sub-heading 84714190.

Transfer from SEZ/FTWZ to DTA cannot be termed as ‘re-import’: CAAR

June 6, 2023 3393 Views 0 comment Print

Explore the Customs Authority of Advance Ruling (CAAR Delhi) decision on the re-import of goods from SEZ/FTWZ, analyzing the implications under Notification No. 45/2017-Cus.

GST Implications on Transfer of Monetary Proceeds from IVL India to IVL Sweden

June 5, 2023 1455 Views 0 comment Print

Understand the GST implications on transferring monetary proceeds from IVL India to IVL Sweden, as elucidated by GST AAAR Maharashtra.

Movement of Capital goods between distinct person not supply

June 5, 2023 3303 Views 0 comment Print

AAAR held that transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of Central Goods and Services Tax Act, 2017

Utttar Pradesh Jal Nigam is not a Local authority; 18% GST applicable on works contract services

June 2, 2023 3810 Views 0 comment Print

AAAR held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam, a government authority, would be liable to pay GST @ 18%.

GST on Education Services for Commercial Pilots’ License Extension Training

May 31, 2023 4110 Views 0 comment Print

Understand the recent AAR ruling’s impact on GST for education and training services provided to commercial pilots seeking ATR extension. Dive into the detailed analysis of qualification recognition and its consequences.

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