Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
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...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
Explore the GST exemption on electricity from solar panels as per YIS Power Solutions Pvt Ltd’s GST AAR Kerala ruling. Analysis on tax implications and key insights.
Explore the GST rates on outboard motor engines, spare parts for fishing vessels, and warranty repairs. Get insights from the GST AAR Kerala ruling for clarity.
CAAR Mumbai clarifies classification of QDx Instacheck™ PCT kit with reader under Customs Tariff, impacting IGST rates for imports. Discover the details and implications.
Explore the Kerala AAR ruling on GST rates for affordable and other residential apartments in a mixed real estate project. Insights on tax implications.
CAAR Mumbai rules Clean Bio Zinc (NSP) falls under CTH 38089290, highlighting its use in anti-dandruff shampoos and as a fungicide. Discover the full analysis.
Explore the CAAR Delhi’s ruling on the classification of Roasted Areca Nuts under Customs Tariff, including whole, split, and cut types. A detailed analysis.
Explore CAAR Delhi’s definitive ruling on whey protein classification under the Customs Tariff Act. Understand the impact on imports and industry standards.
Unveiling CAAR Mumbai’s ruling on OT Light classification under Customs Tariff. Expert analysis on Edifice Medical’s case and legal precedents.
Explore the customs ruling dispute involving Nokia Solutions & Networks India Pvt. Ltd. over the classification of Dense Wavelength Division Multiplexers (DWDM) and Optical Transport Network (OTN) technology.
Discover why the AAR cannot issue rulings on matters outside CGST Act 2017, Section 97(2), through the case of Srinivasa Constructions India Pvt. Ltd.