AAR Rulings

GST on services by Corporate Office to unit in other states as well

Goods and Services Tax - The big question is whether activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services […]...

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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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ITC on costs Mechanical & Electrical Works cost under Extension Project

In re Nipro India Corporation Private Limited (AAR Maharashtra) - In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project...

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GST on educational courses approved by National Skill Development Corporation

In re IMS Proschool PVT LTD. (GST AAR Maharashtra) - Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?...

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GST on Information & Communication Technology (ICT) @ School Project

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra) - In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the ser...

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GST on Supply of water extracted from tube well after treatment

In re M/s. Membrane Filters (I) Pvt Ltd (GST AAR Maharashtra) - In re M/s. Membrane Filters (I) Pvt. Ltd. (GST AAR Maharashtra) What is the rate & HSN code of GST is applicable (after it’s introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground wat...

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GST on Reactor machine used in Hand Pump for water disinfection

In re Taraltec solutions private limited (GST AAR Maharashtra) - In re Taraltec solutions private limited (GST AAR Maharashtra) GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/apparatus for liquids. Apparatus used for filtering or pu...

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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 on services by Corporate Office to unit in other states as well

The big question is whether activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services […]...

Read More

ITC on costs Mechanical & Electrical Works cost under Extension Project

In re Nipro India Corporation Private Limited (AAR Maharashtra)

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails...

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GST on educational courses approved by National Skill Development Corporation

In re IMS Proschool PVT LTD. (GST AAR Maharashtra)

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?...

Read More

GST on Information & Communication Technology (ICT) @ School Project

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra)

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under th...

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GST on Supply of water extracted from tube well after treatment

In re M/s. Membrane Filters (I) Pvt Ltd (GST AAR Maharashtra)

In re M/s. Membrane Filters (I) Pvt. Ltd. (GST AAR Maharashtra) What is the rate & HSN code of GST is applicable (after it’s introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead...

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GST on Reactor machine used in Hand Pump for water disinfection

In re Taraltec solutions private limited (GST AAR Maharashtra)

In re Taraltec solutions private limited (GST AAR Maharashtra) GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/apparatus for liquids. Apparatus used for filtering or purifying water falls under Heading 8421 2...

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GST ITC on maintenance of township, guesthouse, hospital, horticulture

In re National Aluminum Company Limited (GST AAR Odisha)

In re National Aluminum Company Limited (Nalco)- GST AAR Odisha Advance Ruling is sought in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintena...

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No GST on education board prescribed Lab manuals for School Students

In re Evergreen Publication (India) Ltd. (GST AAR Punjab)

In re Evergreen Publication (India) Ltd. (GST AAR Punjab) Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? The Lab Manual being published by the applicant which comprises...

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GST Payable on complementary IPL tickets & ITC can be claimed

In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab)

In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab) Question Raised 1. Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? 2. Whether the applicant is eligible to claim Input Tax Credit […]...

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After sale support services cannot be treated as composite supply: AAR

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka)

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka) a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? The contract of services supplied are not pu...

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