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Advance Rulings

Inclusion of sharpeners & erasers with pencil kits is mixed supply: GST AAAR Gujarat

January 31, 2025 273 Views 0 comment Print

Gujarat AAAR confirms 12% GST on DOMS stationery kits, ruling them as mixed supplies. Appeal against earlier Advance Ruling rejected.

Gujarat AAAR Rejects Tax Exemption Appeal of Data Processing Forms

January 31, 2025 453 Views 0 comment Print

Gujarat AAAR denies tax exemption for Data Processing Forms P Ltd., ruling that services to GPSC and GPSSB do not qualify under GST notification 12/2017-CT (R).

GST not Payable on liquidated damages for breach of exploration obligations

January 31, 2025 1164 Views 0 comment Print

Analysis of Gujarat AAAR ruling on GSPC’s settlement payment to ANP under the Production Sharing Contract. Examines GST implications and reverse charge liability.

GST Classification of Instant Mix Flours – Gujarat AAAR Decision

January 31, 2025 384 Views 0 comment Print

Gujarat AAAR rules on GST rates for instant mix flours, classifying them under HSN 2106 with 18% GST. Key arguments on classification and taxability explored.

Classification of LCD Panels and PCBs for Automotive Use: CAAR Delhi Ruling

January 29, 2025 381 Views 0 comment Print

Detailed ruling on the classification of LCD panels, touch screens, and printed circuit boards in India, affecting automotive infotainment system parts.

Rear Camera Integrated Module Subassembly falls under CTH 85177990: CAAR Delhi

January 29, 2025 69 Views 0 comment Print

Insights into the CAAR Delhi ruling on the classification of mobile phone rear camera modules under CTH 8517, detailing its design, functionality, and legal interpretation.

Apple Pearl Assembly Module Subassembly falls under CTH 85177990: CAAR Delhi

January 29, 2025 96 Views 0 comment Print

The CAAR Delhi ruling on Apple’s Pearl Assembly Module Subassembly concludes its classification under CTH 8517 as a mobile phone part, not a digital camera.

Classification of Back Glass Subassembly Under Customs Tariff

January 29, 2025 69 Views 0 comment Print

Detailed analysis of the classification of Back Glass Subassembly for mobile phones under CTH 8517 by CAAR Delhi, focusing on its structural and functional components.

Mobile Phone Housing Modules falls Under CTH 8517: CAAR Delhi

January 29, 2025 75 Views 0 comment Print

Analysis of the Customs Authority ruling on mobile phone housing modules, their classification under CTH 8517, and implications for import/export duties.

Cover Glass Module merits classification under CTH 8517 79 90: CAAR Delhi

January 29, 2025 105 Views 0 comment Print

Learn how CAAR Delhi classified Cover Glass Modules for mobile phones under CTH 8517, including functional details and tariff classification principles.

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