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 : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
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...
Roasted areca/betel nuts fall under Custom Tariff Heading 2008, specifically under CTI 2008 19 20 ‘Other roasted nuts & seeds’ of Chapter 20 of First Schedule of Customs Tariff Act, 1975.
Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Advance Ruling Authority.
Get insights into GST implications on water supply activities. Understand SAC code 996921 and applicable 18% GST rate. Read the AAR Haryana ruling.
BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram.
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.
