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...
The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the supplier, the application was not maintainable and was withdrawn.
The AAR held that medicines and consumables supplied during treatment are part of composite healthcare services. As the principal supply is exempt, the entire supply qualifies for GST exemption.
The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST payment.
The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST at 5% applies under the specific rate notification.
In re FMC India Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, examined an application filed by FMC India Private Limited seeking classification of two chemicals—Carbosulfan Technical and Clomazone Technical—under the Customs Tariff Act, 1975, following amendments introduced by the Finance Act, 2025. The applicant contended that these chemicals, being separate […]
The issue involved classification of EV parts under customs tariff. The Authority refused to issue a ruling as a similar matter was already pending before the High Court, rendering the application non-maintainable.
Link Up Textiles Private Limited (GST AAAR Tamilnadu) The appeal was filed by the appellant under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 against Advance Ruling No. 42/AAR/2025 dated 08.10.2025 issued by the Tamil Nadu Authority for Advance Ruling (AAR). The […]
The appellate authority condoned an 18-day delay in filing a GST appeal, accepting illness of a key partner as sufficient cause. The case will now proceed for hearing on merits.
The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section 100(2).
The authority addressed whether insecticide ingredients imported in bulk could be treated as preparations. The decision emphasized classification based on product presentation and chemical identity.
