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Advance Rulings

Non-Payment of Requisite Fee: Advance Ruling Application rejected

December 20, 2023 270 Views 0 comment Print

Non-payment of requisite fee can lead to rejection of GST Advance Ruling application without addressing substantive questions raised by applicant.

Advance ruling Application Rejected for Failure to Submit ARA-01 Form & Requisite Fee

December 20, 2023 291 Views 0 comment Print

Neither the applicant has submitted his application for Advance Ruling in prescribed format i.e. ARA-01, nor has deposited the requisite fee for filling Advance Ruling application. Thus, the application is hereby filed without any ruling.

Prepayment premium for prepayment of loans is taxable under CGST Act, 2017

December 20, 2023 861 Views 0 comment Print

Punjab State Power Corporation Limited (GST AAR Punjab): Prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under CGST Act, 2017

Re-gasification services for Liquified Natural Gas (LNG) constitute job work

December 19, 2023 1032 Views 0 comment Print

Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.

Unutilized ITC of Compensation Cess – Retention or Reversal – AAR cannot give ruling

December 19, 2023 4182 Views 0 comment Print

Explore the GST ruling for National Aluminium Company Ltd. on Compensation Cess for unutilized ITC on coal purchases. Learn about the implications and next steps.

Soy Protein Nuggets Classifiable under HSN Code 35040091

December 19, 2023 405 Views 0 comment Print

CAAR ruled that Supro Nuggets 570 G IP- Soy Protein Nuggets derived from plant source and containing relatively high protein levels, Classifiable under HSN Code 35040091

MEMS Microphone classifiable under HS Code 85181000

December 19, 2023 579 Views 0 comment Print

Explore detailed analysis of classification of MEMS Microphones in order issued by Customs Authority of Advance Ruling, Delhi. Learn about application, technical features and legal considerations.

ODU Controller PCB classifiable under HSN Code 84159000: CAAR

December 19, 2023 876 Views 0 comment Print

Read the full text of the customs ruling by CAAR Delhi on Blue Star Limited’s application for ODU Controller PCB classification under the Customs Tariff Act. Explore the detailed analysis and conclusion.

ViewSonic Interactive Flat Panel (All-in-one computer system) classifiable under HS Code 84714190

December 19, 2023 2625 Views 0 comment Print

Explore the detailed analysis of Supertron Electronics Pvt. Ltd.’s Customs Ruling case on the classification of Interactive Flat Panels under HSN code 84714190.

YubiKey manufactured by Yubico AB classifiable under HS Code 84718000

December 19, 2023 1632 Views 0 comment Print

CAAR ruled that rule that YubiKey manufactured by Yubico AB, is classifiable under HS Code 8471 8000 of First Schedule to Customs Tariff Act, 1975

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