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...
Explore implications of GST AAR West Bengal ruling on input tax credit admissibility for goods purchased in sale and buyback transactions settled through book adjustments.
Explore GST AAR West Bengal ruling on Dredging And Desiltation Company’s services for Najafgarh Drain. Learn about tax exemption for removal of hump through dredging
Explore the GST AAR West Bengal ruling on services for Najafgarh Drain dredging. Learn if the exemption under Notification No. 12/2017 applies. Detailed analysis provided.
Explore GST AAR West Bengal ruling on whether the upfront premium for leasing land for industrial purposes is exempt under Notification No. 12/2017 Central Tax.
The applicability of Goods and Services Tax (GST) on recoveries made by an entity providing food in the factory canteen has been a subject of inquiry.
Explore CAAR Mumbai ruling on classification of rolls made of Polyester, Nylon, Taffeta, Satin. Understand legal framework and implications for importers. Stay informed for compliant imports.
Discover the latest GST AAR ruling on Kohler India Corporation Pvt Ltd regarding ITC eligibility for canteen services under Factories Act, 1948. Get insights now!
The transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale [HSS] basis in terms of Contract No. 44AC9100-EPCC-1 is covered under Entry N 8(b) of Schedule III of the CGST Act.
In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]
Explore the withdrawal of M/s Vakrangee Hardware’s advance ruling application for the classification of Clear Float Glass at CAAR Mumbai.