Kerala AAR allows a company to transfer GST credits from a merged entity in another state, ruling that the law permits this despite portal restrictions. The AAR examined whether this interstate transfer of ITC was permissible under the law, given the technical barrier.
In a key ruling, the Kerala Authority for Advance Ruling clarified that demo products are not ‘free samples.’ Manufacturers don’t need to reverse Input Tax Credit, a crucial distinction for businesses.
In a ruling against Maryland Study Abroad Pvt. Ltd., Kerala AAR held that commissions earned from student admissions abroad are intermediary services with place of supply in India, hence taxable under GST
Kerala Authority for Advance Ruling (AAR) has ruled that quit rent or lease rent paid to Kerala Government for land used for agricultural purposes, specifically rubber cultivation, is exempt from GST.
CAAR Mumbai holds that R.K. International’s imported mining tyres fall under HS Code 4011 80 00, citing technical features, CBIC circulars, and judicial precedents.
Mumbai CAAR classifies Corn Silk Extract Powder under CTH 1302 19 19, granting partial customs duty exemption. Ruling clarifies “vegetable extract” scope.
The Gujarat Authority for Advance Ruling (AAR) addresses whether Input Tax Credit (ITC) on imported goods must be reversed if payment to the foreign supplier is made after 180 days, but within FEMA and RBI guidelines.
Gujarat AAR rules that charges for deposit works like constructing transmission infrastructure are exempt from GST under Entry 25A, effective Oct 10, 2024. Understand the implications for electricity utilities.
Gujarat AAR clarifies GST rates on pre-packaged rice exports. Rules on 5% IGST for direct exports and concessional 0.1% for ‘bill to ship to’ scenarios, subject to conditions.
CAAR Mumbai permits Unibourne Food Ingredients LLP to withdraw its application on customs duty notification for shelled walnut imports.
