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Advance Rulings

Advance ruling application may be withdrawn at any time before pronouncement: CAAR

April 24, 2024 399 Views 0 comment Print

Explore the ruling by CAAR Mumbai on importing lab-grown rough diamonds, including questions on manufacturing, exports, and customs duties.

Licensing services of film distribution classifiable under SAC 999614: AAAR Karnataka

April 20, 2024 969 Views 0 comment Print

Delve into the detailed analysis of the appeal dismissal in the case of In re J B Exhibitors (GST AAAR Karnataka) regarding licensing services for film distribution. Understand the grounds, discussions, and final ruling.

GST exempt on Teachers & Lecturers Supply to BBMP Schools: AAR Karnataka

April 20, 2024 744 Views 0 comment Print

Explore the GST AAR Karnataka ruling on the exemption of supply of teachers and lecturers to BBMP schools, analyzing the applicability of CGST and SGST.

ITC on Construction Materials & Supplies: AAR rejects application

April 20, 2024 8445 Views 0 comment Print

Explore the ruling on input tax credit for construction materials & supplies in the case of V Chitti Babu under GST AAR Karnataka. Detailed analysis & conclusions provided

GST on Clinical Key Subscription services to AIIMS

April 20, 2024 717 Views 0 comment Print

Dive deep into the GST implications on Clinical Key subscription services provided by Elsevier BV. Learn about exemptions, rates, and legal interpretations.

SEZ Units Exempt from GST under RCM for Specified Services if they furnish LUT/Bond

April 19, 2024 7626 Views 0 comment Print

Under GST RCM, learn if SEZ units like Waaree Energies Limited need to pay tax on certain services. Analysis of relevant notifications and rulings provided

Tax Liability of SEZ Unit for Advocate Services under RCM: AAR Ruling

April 19, 2024 1215 Views 0 comment Print

Explore the GST ruling on tax liability for SEZ units regarding advocate services under Notification No. 10/2017-IT(Rate). Understand the implications and legal provisions.

GST on Insulating Bare M.S. Pipes: Job Work with PU Foam & PE Film/HDPE Jackets

April 19, 2024 495 Views 0 comment Print

Understand the GST classification of insulating bare M.S. pipes using PU Foam and PE Film/HDPE jackets. Detailed analysis of AAR Gujarat’s ruling and its implications.

Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

April 11, 2024 693 Views 0 comment Print

In re L S Metal Vina LLC (CAAR New Delhi) – CAAR cannot give ruling where there is an ongoing investigation or assessment has been made on provisional basis

CAAR Ruling: Classification of Viewsonic Technologies Interactive Display Systems

April 9, 2024 579 Views 0 comment Print

Read the full text of the Customs Authority of Advance Ruling (CAAR) Mumbais order regarding the classification of Viewsonic Technologies India Pvt Ltd’s Interactive Display Systems.

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