Courts: Advance Rulings
Read latest advance rulings and appellate advance rulings on GST, Customs and other tax matters covering classification, taxability, ITC, valuation and exemptions.
VMT Spinning Company Limited (Advance Ruling)
AAR on taxability of Joint Venture in India with a foreign company
AAR – Service Tax on Construction – Applicant liable to pay Service Tax under (zzzza) for the residential units to be built by him
Sale of constructed houses – Assessee liable to pay Service Tax under ‘construction service’ and not under ‘works contract’
Intersting one- Avoiding double taxation overseas
Service Tax – Applicant seeks ruling on a running pilot project with employees already in place – Advance Ruling can be sought only on a service proposed to be provided
Advance ruling on service tax issue sought – Application rejected as applicant does not qualify to do so as per Sec 96A(C) and 96C(2) of the Finance Act, 1994
Activity in respect of which advance ruling is sought must be the one which is proposed to be provided
Advance Rulings is TaxGuru’s consolidated archive of advance ruling decisions covered across applicable tax and regulatory frameworks. The collection includes GST advance rulings and appellate advance rulings dealing with classification, taxability, applicable rates, input tax credit, exemptions, valuation and other eligible questions, as well as Customs advance rulings on classification, valuation, exemptions, notifications and related matters. Taxpayers, businesses, importers, exporters and professionals can use this category for broader advance-ruling research, while dedicated AAR, AAAR, CAAR and State-wise categories provide more focused access.
