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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
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...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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...
In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai) M/s. Amazon Seller Services Pvt. Ltd. (the applicant, hereinafter) had filed 10 applications for advance rulings before the Authority for Advance Rulings, Customs, Central Excise and Service Tax, New Delhi (AAR, hereinafter). These applications were pending at the time of appointment of the Customs Authorities for […]
In re Amazon Seller Services Pvt. Ltd. (CAAR Mumbai) CAAR held that wireless speaker device model no. P5B83L merits classification under heading 8518 and more specifically under subheading 85182100 of the first schedule to the Customs Tariff Act. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI Ruling M/s. Amazon Seller Services Pvt. […]
In re Jabil Circuit (CAAR Mumbai) As applicant has failed to submit the requisite information and express their willingness to appear for personal hearing, CAAR order that the said application of M/s. Jabil Circuit India Pvt. Ltd. shall be treated as closed on the ground of non-prosecution. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF […]
In re Sterlite Technologies Limited (GST AAR Maharashtra) The Applicant, registered under GST Laws is engaged in manufacturing of telecom products such as optic fiber optic fiber cable, etc.; laying of these optic fiber cables to create a network, setting up of control centers, installation of equipment necessary to operate the network for desired purpose, commissioning […]
Whether farmers association, engaged in supply agricultural produce through concept of fair trade, is liable to pay GST on Fair Trade Premium
In re Kool Home Builders (GST AAR Kerala) 1. Whether the Kochi Water Metro Project comes under exclusion specified for the term ‘business’ as per the explanation to heading 9954 item no. (vi) of Notification No.11/2017 dt.28th June 2017? Ruling: The integrated water transport project namely; Kochi Water Metro Project is an activity undertaken by […]
In re Adhav Packs Private Limited (GST AAR Kerala) The applicant was afforded an opportunity of personal hearing through virtual mode on 26.10.2021 at 3.00 p.m. The applicant by e-mail dated 25.10.2021 intimated that they had decided not to proceed further in the matter since the matter has been clarified in a notification stating that […]
GSt exempt on health-care services provided to patients at their residence through qualified nurses and other technically qualified persons
GST exempt on insurance services under MoU for a subscription-based benefit for compensation on death to members of Kudumbasree
Supply, erection, commissioning and installation of tailor/custom made lifts/elevators falls under SC 995466 & attracts 18% GST