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Advance Rulings

Classification of Stainless Steel Straight Fittings – CAAR Mumbai Ruling

February 24, 2024 384 Views 0 comment Print

Explore the CAAR Mumbai ruling on the classification of Stainless Steel Straight Fittings by Bangalore Fluid System Components. Detailed analysis and key insights provided.

Classification of Truseq Stranded mRNA, Nextera DNA CD Idx: CAAR Ruling

February 24, 2024 408 Views 0 comment Print

Explore the classification of Illumina Biotech TruSeq, Nextera DNA CD Idx, and NextSeq 1000/2000 reagent kits for import via air cargo. Detailed analysis and customs ruling provided

Advance Ruling on Classification of provisionally preserved Areca Nut: CAAR Mumbai

February 24, 2024 1053 Views 0 comment Print

Insight into the CAAR Mumbai ruling on Radiance Enterprises’ import classification of provisionally preserved areca nuts. A detailed analysis of legal aspects.

CAAR Mumbai Ruling on Delmon Solutions: Handheld Mobile Computers Classification

February 24, 2024 354 Views 0 comment Print

Dive into the full text of the CAAR Mumbai ruling on Delmon Solutions. Understand the classification of Handheld Mobile Computers and the implications for importers.

GST on Composite Supply for Agriculture, forestry, fishing & animal husbandry Support Services

February 21, 2024 1110 Views 0 comment Print

Uncover the GST implications for agricultural support services under composite supply, including principal supply classification and tax rates.

‘Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

February 21, 2024 1128 Views 0 comment Print

Sri Venkateswara Cashew Chikky Manufacturers (GST AAAR Andhra Pradesh)’Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704

No GST on supplies to Department for Women, Children, Disabled & Senior Citizens through HACA 

February 21, 2024 645 Views 0 comment Print

AAR ruled favorably for Narayan Trading Corporation, clarifying that supplies made to the Department for Women, Children, Disabled & Senior Citizens through HACA would not attract GST, provided specific conditions related to packaging, sale declarations, and the nature of the consumer are met.

Mangala Borosan & Mangala G1 classifiable under Chapter Heading 28332990

February 20, 2024 591 Views 0 comment Print

AAR Andhra Pradesh rules on GST classification of Mangala Borosan and Mangala G1, determining their appropriate tariff under Chapter Heading 2833 29 90.

GST applicable on brokerage of agricultural produce & Broker liable to Register

February 20, 2024 4869 Views 0 comment Print

In re Gayatri Enterprises (GST AAR Andhra Pradesh) The question of Goods and Services Tax (GST) applicability on the brokerage of agricultural produce has been a matter of uncertainty for entities operating within this domain. In a significant ruling, the Authority for Advance Rulings (AAR) in Andhra Pradesh addressed this issue, providing much-needed clarity. M/s. […]

GST Advance ruling Application rejected as applicant failed to raise any question

February 20, 2024 369 Views 0 comment Print

Explore the reasons behind the rejection of the GST advance ruling application for West Bengal Highway Development Corporation Limited.

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