AAR Rulings

The rippling effect of tax rulings

Goods and Services Tax - The Indian Business Support Services industry may soon face a setback due to the recent ruling of Authority of Advance Ruling in the case of M/s Vserv Global Private Limited ...

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Body Building of Buses Whether Supply of Goods or Services

Goods and Services Tax - Whether the activity of building and mounting of the body on the chassis by the applicant will result in supply of goods under HSN 8707 or supply of services under SAC 9988? The above question is related to Section 97 (2) (a) of CGST Act,2017 as it is with regard to Classification & hence permitted under the said act....

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CBIC should clarify on GST Rate on Engines used Solely in Railways

Goods and Services Tax - Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling S...

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Double IGST on Overseas Freight for Imported Goods

Goods and Services Tax - Applicant has pleaded that the authority to levy and collect IGST on import of goods from outside India vests under the Customs Act only hence on deemed value of ocean freight the levy of RCM is without jurisdiction  under GST Law...

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No separate registration is required where imported goods are cleared under invoice from head office  

Goods and Services Tax - It was held that as the Applicant need not take any separate registration in Odisha and can facilitate the transaction through Mumbai Head Office GSTIN, it appears to be correct to mention the GSTIN of Mumbai in the E-Way Bill and Dispatch place as Customs warehouse situated at Paradip, Odisha....

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GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax - Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]...

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Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) - In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017...

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GST AAR cannot answer the question on classification of imported goods

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) - In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) Advance Ruling authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act.In this case jurisdictional office has raised the issue of classification of ...

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Use of brand name and applicability of GST

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) - In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017?...

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Separate GST registrations can be given to multiple companies functioning in a co-working space

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) - In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maint...

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Part of fishing vessels are taxable @ 5% GST

In re M/s Gurudev Metal Industries (GST AAR Krala) - In re M/s Gurudev Metal Industries (GST AAR Krala) Propeller, Shaft/SS road, Gun metal bush/bearing, Sniffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plat...

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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"

Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka)

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and attracts GST at the rate of 18% (9%...

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GST AAR cannot answer the question on classification of imported goods

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra)

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) Advance Ruling authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act.In this case jurisdictional office has raised the issue of classification of imported goods not being […]...

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Use of brand name and applicability of GST

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala)

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]...

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Separate GST registrations can be given to multiple companies functioning in a co-working space

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala)

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maintained. Separate GST registration can be ...

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Part of fishing vessels are taxable @ 5% GST

In re M/s Gurudev Metal Industries (GST AAR Krala)

In re M/s Gurudev Metal Industries (GST AAR Krala) Propeller, Shaft/SS road, Gun metal bush/bearing, Sniffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing / […]...

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GST Payable on Contributions from Club members for expending on meetings

In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra)

In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra) Question 1:- Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or...

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GST on manufacturing & supply of submersible pump sets with installation

In re M/s United Engineering Works (GST AAR Karnataka)

In re M/s United Engineering Works (GST AAR Karnataka) The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as noti...

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GST on Partially completed flats

In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)

Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime b) Partially completed flats, where customers are identified after implementation of GST regime, and c) Partially completed flats, where no customers are identified....

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GST payable on work executed under JDA on land owner’s portion

In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)

The Applicant is liable to pay GST towards work executed under Joint Development Agreement on Land owner's portion, on the value to be arrived at in terms of pars 2 of the Notification No.11/ 2017-Central Tax (Rate) dated 28.06.2017 at the time of transfer of possession of the land owners' portion of the flats....

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GST on Tool Amortisation cost on Capital Goods received on return basis

In re M/s. Toolcomp Systems Private Limited (GST AAR Karnataka)

Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply....

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