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...
Description: Read the analysis of the GST Advance Ruling (AAR) regarding the eligibility of input tax credit (ITC) for the GST paid on CSR activities by Shriram Pistons and Rings Limited. Explore the ruling’s interpretation of Section 16(1) of the CGST Act, the applicability of ITC, and the implications for businesses.
Read analysis of GST AAR regarding work done by NHAI in shifting transmission lines under MVVNL’s supervision. Explore ruling’s implications on supply definition, GST payment, double taxation, and applicability of GST.
Read the analysis of the GST AAR ruling regarding subsidized canteen charges provided by Shriram Pistons And Rings Limited to its employees. Understand the implications of the ruling on the scope of supply, consideration, GST applicability, and input tax credit eligibility.
GST AAR ruling regarding the tax liability under GST for the supply of goods as free replacements during the guarantee period without any consideration. Understand the implications of the ruling by Prag Industries (India) Pvt Ltd.
Read the analysis of the GST AAR ruling on whether the supply of education and training services to commercial pilots is exempted from GST. Understand the implications and findings of the ruling by CAE Simulation Training Private Limited.
An in-depth exploration and legal analysis of the GST AAR Uttar Pradesh case, where the main question was whether Rebate of State and Central Levies and Taxes (RoSCTL) qualifies as Duty Credit Scrips.
Discover the ruling by the Customs Appellate Authority for Advance Rulings (CAAR) in Delhi regarding the classification of Uninterrupted Power Supply (UPS) and its eligibility for exemption under Notification No. 25/2005.
CAAR Mumbai clarifies that provisionally preserved betel nuts, treated with preservatives and not fit for immediate human consumption, are classified under Customs Heading 0812, following Chapter note 4’s guidance on provisional preservation.
No GST is applicable on salary deducted in lieu of notice period from the full and final settlement of the employees leaving the company without completing or serving the complete notice period as specified in the appointment letter.
CAAR Mumbai determines Interactive Display System (View Board) models are classified under Heading 8471, specifically under sub-heading 84714190, as per Customs Tariff Act, 1975, aligning with the criteria for Automatic Data Processing Machines.
