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 GST authority held that soap containing more than 60% Total Fatty Matter qualifies as toilet soap under HSN 3401. As a result, such soaps attract 5% GST despite being used for both bathing and laundry.
Rajasthan AAR ruled that compostable carry bags made from polymer materials fall under HSN 39232990. The 5% GST rate applies only if the bags qualify as biodegradable under Notification No. 9/2025.
The Rajasthan AAR held that rubber rings used in sprinkler or drip irrigation systems qualify for concessional GST under HSN 8424 only if they are made of hard rubber and used solely for irrigation.
The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.
The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.
The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly basis per member. The ruling clarified that the threshold cannot be aggregated annually even if billing is done quarterly or annually.
The AAR held that corpus fund contributions collected by a housing association are advances for future services and constitute a taxable supply. GST becomes payable at the time of collection under the time-of-supply provisions.
The Karnataka AAR held that corpus fund contributions collected by an apartment association constitute a supply under GST as they represent advances toward future services. GST is therefore payable at the time of collection of the corpus fund.
The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business expenses.
