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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 East Hooghly Polyplast Pvt Ltd (Authority For Advance Ruling) - Applicant is a manufacturer of tarpaulins made from High Density Polyethylene (HDPE) a woven fabric seeks a Ruling on whether HDPE Woven Tarpaulin will be classified under HSN 6306 of the GST Tariff. on Application it was held that Tarpaulins made of HDPE woven fabrics’ will not be classified unde...
Read MoreIn re Vesuvius India Ltd (GST AAR West Bengal) - In re Vesuvius India Ltd (GST AAR West Bengal) Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017? Activities the Applicant proposes to undertake are services as...
Read MoreIn re M/s Coffee Day Global Limited (GST AAR Karnataka) - In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages,...
Read MoreIn re Opta Cabs Private Limited (GST AAR Karnataka) - In re Opta Cabs Private Limited (GST AAR Karnataka) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount The applicant is liable to tax on the amounts billed […]...
Read MoreIn Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) - In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) Whether the 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 a...
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 East Hooghly Polyplast Pvt Ltd (Authority For Advance Ruling) -
In re Vesuvius India Ltd (GST AAR West Bengal) -
In re M/s Coffee Day Global Limited (GST AAR Karnataka) -
In re Opta Cabs Private Limited (GST AAR Karnataka) -
In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) -
In re Rajarathnam’s Jewels (GST AAR Karnataka) -
In re Arpijay Fabricators Pvt. Ltd (GST AAR Madhya Pradesh) -
In re Kph Dream Cricket Pvt. Ltd (GST AAR Madhya Pradesh) -
In re Esprit India Private Limited (GST AAR Haryana) -
In re EPCOS India Pvt. Ltd. (GST AAR Haryana) -
