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...
In a ruling by AAR Gujarat involving M/s. Tata AutoComp Systems Ltd, deductions for canteen facilities, transportation services, and notice pay are found to be GST exempt. The ruling also clarifies Input Tax Credit (ITC) eligibility with cost-based restrictions.
Read full text of the order by Customs Authority of Advance Ruling, Mumbai, on classification of Clear Float Glass with a tin layer and its eligibility for exemption
Read about Customs Authority’s ruling on classification of Amazon Echo Device C2H4R9, its features, and eligibility for customs duty benefits.
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Classification ruling for Nickel Hydroxide Compound containing 92% to 100% Nickel Hydroxide, Cobalt Hydroxide, and Sodium Sulphate by CAAR Mumbai
Explore GST implications for selling developed plots and providing development services, as discussed in AAAR Telangana order. Learn about taxation, rates, and more.
Explore GST implications of incentive schemes with a focus on a recent case involving Orient Cement Limited. Learn about tax obligations and more.
Applicant inquired about time of supply for work executed from September 2010 to June 2017. Ruling clarified that the time of supply is date on which consideration or payment is received.
In re NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS) (GST AAR Telangana) In the case of NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS), the Authority for Advance Ruling (AAR) in Telangana provided clarifications on various questions related to the GST treatment of maintenance charges, electricity charges, and advance […]
As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.
