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.
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Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
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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...
Concessional rate of CGST @ 0.75% as per entry No.3(i) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended by the Notification No. 03/2019-Central Tax (Rate) dated 29.03.2019 is not applicable to the applicant as the said entry is applicable only to the promoters, but not to the sub-contractors.
In re CLR Skills Training Foundation (Beeup Skills Foundation) (GST AAR Maharashtra) AAR find that, both the Agreements attached by the applicant as ‘Specimen Copies” in respect of the subject application do not provide a clear picture of the actual facts in respect of the present matter before us and we therefore, cannot answer the […]
In Re Aryan Contractor Pvt Ltd (GST AAR Maharashtra) The questions for obtaining an Advance Ruling can be asked by a supplier of goods or services or both, only in relation to the supply being undertaken or proposed to be undertaken and not in relation to any supply of goods or services or both which […]
AAR held that assessee providing marketing services to a foreign company and acting as a conduit between a foreign company and its Indian customers to be considered as intermediary.
In re Translog Direct Private Limited (GST AAR Tamil Nadu) In the case at hand, the applicant is extending the ‘support services for water transport’ which includes services facilitating berthing of the vessel, liaising with jurisdictional authorities and attend to the requirement of the vessel when the vessel is in Indian territory and the service […]
In re Ultra Tech Suspension Private Limited (GST AAR Uttarakhand) What is the appropriate classification and applicable rate of the goods namely U-Bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant? (i) The goods U-Bolt and Front Spring Bolt made up of Steel, manufactured and supplied by the applicant fall under […]
In re Gecko Motors Pvt. Ltd. (CAAR Delhi) CAAR Gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as: An applicant […]
In re Syrotech Networks Private Ltd. (CAAR Delhi) CAAR gone through the request for withdrawal of the application for advance ruling dated 20.04.2022. It is pertinent to mention here that upon amendment to the Section 28 H (4) of the Customs Act 1962 by the Finance Act 2022, the stated Sub-Section reads as: ‘An applicant […]
In re Gee Pee Mica Enterprises (CAAR Delhi) CAAR finds that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department has already attained a formal status. In this regard, proviso to section 28 I (2) lays down that the Authority shall […]
In re Aggarwal Laminates Pvt. Ltd. (CAAR Delhi) Having gone through the application For advance ruling and having heard the authorized representative of the applicant during the personal hearing, CAAR find that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department […]
