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...
Custom Duty : CAAR declined to entertain an advance ruling application on roasted areca nut classification after finding that the issue had alre...
Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...
Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...
Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...
Goods and Services Tax : The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or processing qual...
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...
This article delves into the GST implications of providing bodybuilding services on motor vehicle chassis supplied by customers. Learn about the classification, applicable tax rate, and relevant service codes for such services.
AAR ruling in the case of Paragon Polymer Products Private Limited regarding the admissibility of input tax credit (ITC) for goods purchased from outsourced vendors when consideration is settled through book adjustment.
Read the full text of the authority’s ruling on the GST implications of the transfer of sand and mud extraction rights by the Kerala Irrigation Department. Learn about the applicability of exemption notification and reverse charge mechanism for Dharti Dredging and Infrastructure Ltd.
Get clarity on applicable GST rate and taxable value for construction of affordable residential apartments and sale of villas without input tax credit. Read ruling by Palal Realty (GST AAR Kerala) understand implications for your real estate projects.
Intent of Notification No. 45/2017-Cus. is that goods sent from India earlier and subsequently re-imported as such should not suffer any Customs duty; in case the exporter had availed any incentive at the time of sending this equipment out of India, the same may need to be surrendered on re-import of the said equipment;
Understand the classification of various chikkies, such as Sesame, Chocolate Peanut, and Dry Fruit, under HSN codes and their applicable GST rates. Get insights into the head classification, treatment, and relevant details.
AAR ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
The activity of charging the battery of an Electrical Vehicle is treated as ‘supply of service’ and falls under SAC 998714. It attracts GST at a rate of 18% in terms of entry No.25(ii) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended.
Explore the exemption of education provided by Isha Yoga Center under GST. Analyze the applicability of Entry No. 57 and Entry No. 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017.
Learn about the classification and exemption of agricultural hand tools. AAR allows withdrawal of the application. Understand the implications and ruling on these tools.
