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 customs ruling on Viewsonic Technologies India’s Interactive Display Systems. Learn about classification, technical specifications, and key features for import.
Explore the customs ruling withdrawal by GFCL EV Products Ltd. under Customs Act 1962. Learn about exemption applicability and the regulatory process. Stay informed with CAAR Mumbai.
AAR Gujarat rules on GST applicability for employee canteen services, recovery from employees, and eligibility for ITC on canteen-related expenses.
AAR Gujarat clarifies on ITC claims for general business expenses, square foot basis, and applicability of CGST Rules 42/43 for Mangaldas Mehta & Co. Ltd.
Gujarat AAR declares advance ruling void ab initio due to suppression of material facts and misrepresentation by I Tech Plast India Pvt Ltd in GST case.
Explore the Customs Authority of Advance Ruling, Mumbais decision on the HS code for Sorbitol Special MDF 85 in the case of Anshul Life Sciences.
Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for […]
Explore GST implications on disposal & treatment of bio medical waste from clinical establishments. Learn about rates & analysis from AAR Rajasthan ruling.
Clarification on GST for transferring leasehold rights, including upfront premium taxability and ITC eligibility, as ruled by AAR Uttar Pradesh.
In re Fena Private Limited (AAR Uttar Pradesh) The Authority for Advance Ruling (AAR), Uttar Pradesh, examined the case of Fena Private Limited concerning the Goods and Services Tax (GST) implications on the transfer of leasehold rights of land allotted by the Noida Authority. The primary questions revolved around whether such a transfer constitutes a […]
