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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
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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 Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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...
Customs Authority for Advance Rulings Regulations, 2021In Re Amazon Wholsale India Private Limited (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-14 of the Customs Act, 1962 before […]
In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai) The goods under consideration in this application are meant for movement/transport goods, carrying relatively high payloads, albeit over short distances within the premises of small and medium sized mines. They are not meant for working the earth. The terms of heading 870410 and […]
In re Dow Agro Sciences India Pvt. Ltd. (CAAR Mumbai) Import of insecticides/pesticides is subject to the provisions of the Insecticides Act, 1968. As per provisions of section 9 of the said Act, no insecticides are allowed to be imported without a valid certificate of registration or an import permit issued by the Secretary, Central […]
In re Larsen & Toubro Ltd. (CAAR Mumbai) This is a request for advance ruling seeking classification of tunnel boring machine and its components, as well as the eligibility of the said goods for exemption from customs duty. The request for advance ruling was filed in the secretariat of the erstwhile AAR, New Delhi on […]
In re ELG India Private Limited (CAAR Mumbai) An application dated 27.09.2013 for advance ruling was filed by M/s. ELG India Pvt. Ltd. (the applicant, here-in-after) with the Secretary to the erstwhile Advance Rulings Authority, New Delhi (the AAR, here-in-after) on 15.10.2013. The issue for determination was whether the benefit of concessional rate of duty […]
In Re M/s Zaveri Enterprises, Proprietor Sharik Salim Zaveri (CAAR Mumbai) All the five products i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 21069030, as contended. Accordingly, it is held that […]
In re Endress+Hauser (India) Pvt. Ltd. (CAAR Mumbai) Applicant seek classification of Import of Corolis flowmeter with order code Cubemass C100, C300, C500, Corolis flowmeter with order code Dosimass, Corolis flowmeter with order code Promass A100, A200, A300 and A500, Corolis flowmeter with order code Promass E100, E200,E300 and E500, Corolis flowmeter with order code […]
In re GDPK Returnable Solutions (CAAR Mumbai) M/s. GDPK Returnable Solutions India Private Limited has filed all application seeking an advance ruling on the classification of intermediate bulk containers or IBCs. The Goodpack group is engaged in the business of leasing out these reusable metal containers to customers/packers, who in turn, use the said IBCs […]
In re Sky Impex (CAAR Mumbai) Considering the mandate of the Chapter Note 5A, that, headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); […]
In re King Kaveri Trading Company (CAAR Mumbai) M/s King Kaveri Trading Company, B-6026, 6th Floor, BIMA Complex, Steel Market, Kalamboli, Navi Mumbai-410218 had filed an application for Advance Rulings under Section 28H of the Customs Act, 1962 before the erstwhile AAR, New Delhi on 21.11.2019. Thereafter, the said application was transferred to CAAR, Mumbai […]
