AAR Tamil Nadu held that ITC is eligible only on structural steel supports for cranes and HVAC in Shibaura Machine India case; ITC on civil works and PEB sheeting disallowed.
GST AAR rules consultation services for outpatients are exempt, but medicines sold to them are taxable as they are not a composite supply.
Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
The Tamil Nadu Authority for Advance Ruling (AAR) has held that MRF Limited can no longer use the cross-charge mechanism for distributing Input Tax Credit (ITC) for common input services. This ruling follows amendments to the CGST Act.
CAAR clarified classification of Coral Bottom Nodes, Picket Hydroacoustic Complex, Bolt Airguns, and BigShot Controllers, with separate treatment for parts and spares.
CAAR Mumbai held that MOOWR units can claim IGCR duty benefits on inputs but scrap generated must follow Section 65(2), attracting duty if cleared to DTA.
The Customs Authority for Advance Rulings (CAAR) issued a ruling on Siemens application for vacuum circuit breaker parts, confirming their classification under CTIs 8538 and 8535.
A Customs Authority for Advance Ruling (CAAR) decision classifies imported Poly Vinyl Alcohol (PVA) sheets under subheading 3920 99 12.
The Customs Authority for Advance Ruling (CAAR) confirms that imported PVA sheets are classified under tariff item 3920 99 12, citing their chemical and physical properties.
CAAR, Mumbai, has ruled that roasted and salted cashew nuts are classified under CTI 2008 19 10, not under Chapter 08, citing specific nature of roasting process.
