AAR Rulings

FAQs – Advance Ruling under GST

Goods and Services Tax - Q1. What is Advance Ruling under GST? Ans. ‘Advance Ruling’ is a decision provided by the Authority for Advance Ruling (AAR) or the Appellate Authority for Advance Ruling (AAAR) to an applicant on specified matters or questions, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken [&hell...

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Advance Ruling under Goods & Services Tax (GST)

Goods and Services Tax - Advance ruling means a decision provided by the constituted authority at the request of applicant on matters relating GST provisions. Unlike old Indirect Tax laws, it can be obtained by taxpayer on a proposed transaction as well as a transaction already undertaken....

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PIL challenging vires of AAR & AAAR under GST filed before Rajasthan High Court

Goods and Services Tax - PIL filed before Rajasthan High court challenging GST Act provision of constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling admitted...

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Procedure on receipt of application by Income Tax AAR

Goods and Services Tax - In the last two articles, we have discussed the Concept of Advance Ruling under Income Tax Act 1961 and Application for seeking Advance Ruling under Income Tax Act’1961....

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Scope of Advance Ruling Under GST Law

Goods and Services Tax - Article discusses Advantages of Advance Ruling under GST Law, Questions Specified Questions Specified for Advance Ruling under GST Law, Authority for Advance Ruling (AAR) Under GST Law, Appellate Authority for Advance Ruling (AAAR) Under GST Law, Qualification and appointment of members of the Authority for Advance Ruling, Applicability o...

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GST AAR Ruling- Whether Pulses, processed dry fruits / Spices, Cereal are agriculture produce?

In re M/s. Guru Cold Storage Private Limited (AAR Gujarat) - The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for 'support services to agriculture, forestry, fishing, animal husbandry', and submitted that in their opinion,...

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Marine propellers, rudder set, stern tube set, propeller / M.S. Shaft for couplings used in fishing / floating vessels are taxable @ 5% GST

In re M/s. Saraswathi Metal Industries (AAR Kerala) - In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate)...

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AAR Ruling on Credit of Uttarakhand VAT Paid on construction material under GST regime

In re M/s National Construction (AAR Uttarakhand) - Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime...

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AAR Ruling on classification of Earthing Pipe, Earthing Rods, Solid Rod Earthing, Lightning Arresters and Backfill Compound

In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat) - The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of Earthing Products for electrical and electronic equipments, used for earthing purpose in industries, common buildi...

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Mere renting of warehouse cannot be said to be storage or warehousing service

In re M/s. Rishi Shipping (AAR Gujarat) - In re M/s. Rishi Shipping (AAR Gujarat) there is difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service. The ‘storage and warehousing service’ provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods ...

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Amendment in Rules of Appointment of AAR Chairman & Vice-Chairman

G.S.R. 1001(E) - (24/10/2016) - Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government from a panel of names recommended by a Selection Committee consisting of the following members,...

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Representation of cases before Authority for Advance Ruling-reg.

F.No. 225/26112015/ITA.II - (28/10/2015) - F.No. 225/26112015/ITA.II As per provisions of sub-section (6) of section 245R of the Income-tax Act, 1961 ['Act'], the Authority for Advance Ruling (AAR) [hereinafter referred to as 'Authority] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining...

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Govt notifies creation of 2 additional benches of AAR

Notification No.1/2015 - Income Tax - (20/03/2015) - Notification No.1/2015 - Income Tax In exercise of the powers conferred under the Income Tax Act, 1961, the Finance Act, 1992 and the Finance (No. 2) Act, 2014, the Central Government hereby notifies the creation of two additional benches of the Authority for Advance Rulings (Income Tax) including ...

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Recent Posts in "AAR Rulings"

GST AAR Ruling- Whether Pulses, processed dry fruits / Spices, Cereal are agriculture produce?

In re M/s. Guru Cold Storage Private Limited (AAR Gujarat)

The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for 'support services to agriculture, forestry, fishing, animal husbandry', and submitted that in their opinion,...

Read More

Marine propellers, rudder set, stern tube set, propeller / M.S. Shaft for couplings used in fishing / floating vessels are taxable @ 5% GST

In re M/s. Saraswathi Metal Industries (AAR Kerala)

In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification...

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AAR Ruling on Credit of Uttarakhand VAT Paid on construction material under GST regime

In re M/s National Construction (AAR Uttarakhand)

Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime...

Read More

AAR Ruling on classification of Earthing Pipe, Earthing Rods, Solid Rod Earthing, Lightning Arresters and Backfill Compound

In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat)

The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of Earthing Products for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places....

Read More

Mere renting of warehouse cannot be said to be storage or warehousing service

In re M/s. Rishi Shipping (AAR Gujarat)

In re M/s. Rishi Shipping (AAR Gujarat) there is difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service. The ‘storage and warehousing service’ provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of ...

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Canteen Services provided in Customer’s premises taxable at 18% GST as outdoor catering service

In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat)

In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat) Issue- One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether [&h...

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28% GST payable on Ice Cream Making Machine (Tariff Heading 84.18)

In re Ms. Mitora Machinex Pvt.Ltd. (AAR Gujarat)

The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.....

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18% GST Payable on Hydraulic Orbital Valve classifiable under Tariff Heading 84.81

In re M/s. Dyna Automation Private Limited (AAR Gujarat)

In re M/s. Dyna Automation Private Limited (AAR Gujarat) What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading ...

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18% GST Payable on Agricultural Soil testing Minilab and its Reagent Refills

In re M/s. Nagarjuna Agro Chemicals Private Limited (AAR Telangana)

Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST....

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Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST

In re M/s. Macro Media Digital Imaging Private Limited (AAR Telangana)

In re  M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) (i) The printed advertisement materials manufactured and supplied by the applicant are classifiable as ‘supply of goods’. (ii) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicabl...

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