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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...
Read MoreGoods 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....
Read MoreGoods 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...
Read MoreGoods 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....
Read MoreGoods 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...
Read MoreIn 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 MoreIn 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)...
Read MoreIn 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 MoreIn 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...
Read MoreIn 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 ...
Read MoreG.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,...
Read MoreF.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...
Read MoreNotification 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 ...
Read MoreIn re M/s. Guru Cold Storage Private Limited (AAR Gujarat) -
In re M/s. Saraswathi Metal Industries (AAR Kerala) -
In re M/s National Construction (AAR Uttarakhand) -
In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat) -
In re M/s. Rishi Shipping (AAR Gujarat) -
In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat) -
In re Ms. Mitora Machinex Pvt.Ltd. (AAR Gujarat) -
In re M/s. Dyna Automation Private Limited (AAR Gujarat) -
In re M/s. Nagarjuna Agro Chemicals Private Limited (AAR Telangana) -
In re M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) -
