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...
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.
Understand GST implications on sub-licensing software, market support fees, and taxable value for operating fees paid to a Central Hub by AVEVA Software Pvt Ltd in Tamil Nadu.
Explore CAAR ruling on eligibility of turbochargers for exemption benefits when used exclusively in off-highway equipment, based on Indian regulations.
Read the Customs Authority’s ruling on the duty rates for X-Ray tubes and spare parts, their classification, and the impact on medical equipment imports.
Learn about GST rate for unbranded broken rice. Find out if unbranded, non-packaged broken rice generated from manufacturing processes is taxed at 5% or exempt.
Explore how GST AAR West Bengal ruled that printing question papers for educational institutions is an exempt supply, analyzing legal provisions and clarifications
Exploring AAR, West Bengal ruling on Aryan Flour Mills’ wheat crushing service to State Government, which is tax-exempt if goods value is < 25% of supply.
