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...
Learn about GST exemption for printing services of examination materials like question papers, OMR sheets, and results processing.
Explore implications of GST on Corporate Social Responsibility (CSR) activities under Companies Act, 2013, and eligibility of Input Tax Credit (ITC).
Explore GST AAR Chhattisgarh’s ruling on Hitachi Energy India’s service supply, classifying it as a composite works contract at 18% tax rate.
In re Nikon India Pvt Ltd. (CAAR Delhi) CAAR held that Nikon Camera Model No. N2120 with standard accessories proposed to be imported by the applicant is correctly classifiable under Sub-heading 85258900 of the First Schedule to Customs Tariff Act, 1975. Also, in terms of, “The Accessories (Condition) Rules, 1963, the said camera along with […]
AAR held that welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017 and these activities attract GST. GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society.
In re AS&D Enterprise LLP (GST AAR Haryana) In general terms, an LLP is a viewed as an alternate corporate business model that involves the integration of the advantages of a limited liability company with the flexibility of a partnership. It allows its members the flexibility of organizing their internal structure as a partnership based […]
Read full text of Customs Authority for Advance Ruling’s decision regarding classification of Amazon Echo Dot and related import tax exemptions.
Read GST AAR Telangana’s ruling on input tax credit (ITC) reversal rules for destroyed raw materials and finished goods. Understand ITC eligibility in such cases.
Read GST AAR Telangana’s ruling on HSN codes for electric vehicles and electrical & mechanical spare parts. Clear classification guidelines provided.
Explore implications of government subsidies on GST liability based on the GST AAR Karnataka ruling in case of Hitze Boilers Private Limited
