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...
Explore BJ Services Company Middle East Ltd’s Customs Act ruling under section 28-H. Learn about re-import of goods, SEZ/FTWZ transactions, and exemption eligibility.
In re Pooja Construction Co (GST AAR Gujarat): GAAR Gujarat does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.
AAR held that, services provided by the assessee to entities located outside India is covered under section 13(2) of IGST Act, 2017. Accordingly, such services would qualify to be treated as export of service.
Read full text of order of AAR in case of Tata Power Delhi Distribution Limited regarding availability of input tax credit (ITC) for consumer funded jobs and infrastructure creation for electricity distribution.
GST AAR West Bengal rejects Vishnu Engineering Corporation’s plea on Assam registration, citing jurisdiction limits, underlining the importance of state-specific GST queries.
Learn about the value of services for wheat-to-atta conversion provided by the applicant, distributed by the State Government. Discover the applicable tax rate and exemption eligibility under GST rules.
AAR held that Since the question raised had already been decided by the jurisdictional authority in a prior proceeding, the ruling authority concluded that no ruling can be passed in this case, citing the provision in Section 98(2) of the GST Act.
Explore the analysis of the GST implications on the composite supply of milling wheat into flour for public distribution. This article examines whether this supply qualifies for exemption under GST regulations based on factors such as composite supply classification, functions entrusted to Panchayats or Municipalities, and the value of goods in the supply. Read on for a detailed analysis and conclusion.
An insightful look into legal implications of GST registration for businesses with multiple operations. Understand complexities of GST as presented in the case of Aesthetik Engineers Private Limited.
Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.
