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 how Jac Olivol Body Oil was classified under GST in India: GST @ 28% for its primary function of care of skin not cure of skin.
Product JAC OLIVOL BODY OIL Intended to be Manufactured & Sold by Applicant Would be Covered Under Heading 3304 of First Schedule to Customs Tariff Act and Would be Taxed Accordingly Under GST Act.
AAR held that despite providing ample hearing opportunities, applicant shows no interest in seeking an advance ruling through their application in FORM GST ARA-01. Additionally, due to the absence of essential records necessary for addressing the raised concerns, the authority is unable to provide an advance ruling on the matter at hand.
In re Norbe Pharmacy LLP (GST AAR West Bengal) In re Norbe Pharmacy LLP casee Authority for Advance Rulings (AAR), West Bengal, clarified its inability to provide a ruling on specific issues pertaining to delays in filing ITC-01 and availing Input Tax Credit (ITC) on closing stock. The applicant, Norbe Pharmacy LLP, was registered under […]
Interest for delayed payment of consideration against supply of services will be included in value of supply in terms of clause (d) section 15(2) of CGST Act 2017.
Explore if GST exemption applies to pre and post-exam services like printing admit cards, managing web apps for online exams, and result processing. Learn how a recent GST AAR West Bengal case clarifies tax exemptions for educational services.
In re Aryan Flour Mills Private Limited (AAR West Bengal) What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such […]
Rajasthan AAR rules on Input Tax Credit eligibility for GST paid on inward supply of structural support for machinery. Discover key takeaways and the impact on businesses.
It is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions.
In re Haworth India Private Limited (GST AAR Tamilnadu) Summary: The case in focus revolves around the transfer of title of goods within the Free Trade Warehousing Zone (FTWZ). The pivotal question raised is whether such transfers fall within the ambit of Schedule III of the CGST Act, 2017, post its amendment in 2018. It […]
