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 : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
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 ruling clarifies that the absence of relevant documents prevents an advance ruling on assumed scenarios. It highlights the lack of privity of contract between Tiruchirappalli City Corporation and Vistar AEC Consultants LLP, emphasizing that the latter provided services to GTBL, not directly to the client.
Explore the GST ruling on health care services by Spandana Rehabilitation Research and Training Centre in Karnataka. Learn about medicines, food, fees, and more.
Spandana Pharma case provides clarity on the GST implications for health care services. It establishes that the supply of medicines, consumables, and food in the course of providing health care services is a composite supply exempt from GST.
Explore the GST AAR Karnataka ruling on Pariwar Housing Corporation’s query regarding the valuation date for discharging GST on the landowner’s portion in a Joint Development Agreement (JDA). Understand the implications and considerations.
Explore GST AAR Karnataka ruling on manpower services by Manish Manpower Agency to Zilla Panchayat & Taluka Panchayat. Understand exemption criteria and tax implications for different services.
In re Global Marketing (GST AAR Karnataka) Introduction: Discover the recent ruling from the GST Authority for Advance Ruling (AAR) Karnataka, highlighting the exemption granted to Tree Pruners under the case of Global Marketing. This article provides a comprehensive analysis of the classification and the specific exemption criteria applied to Tree Pruners as agricultural implements. […]
Explore the GST AAR Karnataka ruling on statutory levies by AGP City Gas. Understand the implications and exemptions. Learn why advance rulings can’t apply to completed supplies with self-assessed tax.
Explore critical GST case law issues in the January 2024 edition. From appeal limitations to registration cancellations, get key legal insights for GST compliance.
Explore the withdrawal of Creative Newtech’s application for advance ruling on the import classification of Interactive Display System View Board 6550-5 by the Customs Authority of Advance Rulings, Mumbai.
Explore GST AAR West Bengal ruling on the classification of printed educational materials, including textbooks, calendars, and progress cards. Understand implications and exemptions.
