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Advance Rulings

Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

February 7, 2024 444 Views 0 comment Print

Explore the detailed analysis of the Customs Authority’s ruling on the classification of bovine serum albumin imports by M/s. Bio-Rad Laboratories India Limited, focusing on relevant legal interpretations and implications.

CAAR cannot decide Applicability of Viscose Quality Control Order for Staple Fibers

February 7, 2024 183 Views 0 comment Print

Delve into the implications of the Customs Authority of Advance Ruling Mumbai’s decision on Viscose Quality Control Order for Ruby Surgicals & Allied Products Pvt. Ltd.

Main MIC Dust Protective net classifiable under Tariff Heading 59119090: CAAR

February 2, 2024 306 Views 0 comment Print

Explore the Customs Authority ruling on the classification of Main MIC Dust Protective Net by Vivo Mobile India under Tariff 59119090. Detailed analysis, CAAR Delhi decision

Classification of DWDM & OTN Technology: CAAR rejects Application

February 1, 2024 507 Views 0 comment Print

Explore the Customs Authority’s decision on the classification of Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology in the case of Nokia Solutions and Networks India. Understand the implications and resolution of the classification dispute.

GST leviable on export of pre-packaged and labeled rice up to 25 Kgs

January 30, 2024 1293 Views 0 comment Print

Get insights from the AAR Andhra Pradesh on GST levied on pre-packaged rice export. Detailed analysis of GST applicability for exports and domestic sales.

Advance ruling cannot be given on assumed scenarios without relevant documents

January 29, 2024 456 Views 0 comment Print

The ruling clarifies that the absence of relevant documents prevents an advance ruling on assumed scenarios. It highlights the lack of privity of contract between Tiruchirappalli City Corporation and Vistar AEC Consultants LLP, emphasizing that the latter provided services to GTBL, not directly to the client.

GST Ruling on Health Care Services: Medicines, Food and Fees

January 29, 2024 3357 Views 0 comment Print

Explore the GST ruling on health care services by Spandana Rehabilitation Research and Training Centre in Karnataka. Learn about medicines, food, fees, and more.

GST Implications for Health Care Services: Spandana Pharma (GST AAR Karnataka)

January 29, 2024 846 Views 0 comment Print

Spandana Pharma case provides clarity on the GST implications for health care services. It establishes that the supply of medicines, consumables, and food in the course of providing health care services is a composite supply exempt from GST.

GST on Landowner’s Share: JDA Agreement vs. Transfer Date – Application withdrawn

January 29, 2024 3078 Views 0 comment Print

Explore the GST AAR Karnataka ruling on Pariwar Housing Corporation’s query regarding the valuation date for discharging GST on the landowner’s portion in a Joint Development Agreement (JDA). Understand the implications and considerations.

GST on Manpower Services to Panchayats: AAR Karnataka Ruling

January 29, 2024 1254 Views 0 comment Print

Explore GST AAR Karnataka ruling on manpower services by Manish Manpower Agency to Zilla Panchayat & Taluka Panchayat. Understand exemption criteria and tax implications for different services.

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