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...
Explore GST AAR Karnataka’s ruling on Juspay Technologies Pvt. Ltd. Understand e-commerce operator status, nature of supply, and tax liability.
Understand GST classification of film distribution rights for exhibition in theatres. Explore SAC 999614 and its implications in GST AAR Karnataka case.
Dive into the GST implications of utility charges in the Loyal Hospitality Pvt. Ltd. case. Learn how it affects restaurant partners and taxation under CGST/KGST Acts.
Learn the correct GST classification and applicable rate for treated water sales by analyzing a recent GST AAR in Tamil Nadu.
Explore the GST classification and applicable rate for treated water sales as per the ruling in the Eastern Common Effluent Treatment Company Private Ltd case.
Learn about the GST classification and applicable rate for treated water sales in Tamil Nadu as per the Authority for Advance Ruling’s recent decision
Learn about the GST classification and applicable rate on treated water sales by Angeripalayam Common Effluent Treatment Plant Limited.
GST applicability for school transport services in Tamilnadu as ruled by AAR. Understand exemption for educational institutions and implications for parents and schools.
Read about a GST ruling on legal cost apportionment by Foster Wheeler (GB) Limited in Tamil Nadu and whether it requires reverse charge mechanism (RCM).
Understand the GST classification of tapioca flour residues, its liability to tax, and the need for registration for traders in Tamil Nadu.
