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...
Applicant proposed to import Rolls made of Polyester, Taffeta, Satin etc. which are available with width ranging from 10 millimetres to 810 millimetres. The applicant submits that ultimate customer of products are companies engaged in manufacturing of readymade garments. The products will be ultimately used for the purpose to capture trademark, wash care instructions and other details like country of manufacturing, size, make etc. on the products for the reference of retail customers.
Classification on import of Data Projector- It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900.
In re Om Prakash Agarwal, Prop. M/s. Mittal Trading Company (GST AAR Rajasthan) Q1. Applicability of Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide […]
In re Bhori Lal Mohan Lal (AAR Rajasthan) i) whether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9% CGST and SGST each post 01.01.2022? RULING- The services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST FULL […]
In re Glensky Spirits Pvt. Ltd (AAR Rajasthan) AAR observe that the question on which advance ruling is sought is vague in nature. Applicant is going for setting up a plant and without knowing the nature of construction categorically; it’s not possible to give ruling unless and until details are not provided. Applicant has not […]
In re Vyom Food Craft Private Limited (GST AAR Rajasthan) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant […]
In re SPML Infra Limited (GST AAR Rajasthan) We observe that purpose of Advance ruling is to provide certainty of tax liability in advance in relation to a future activity to be undertaken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and […]
Read about the classification and exemption of projectors designed for use with automatic data processing machines. Understand the specific heading for classification, the presence of additional features, and eligibility for exemption under Notification No. 24/2005.
In re Reach Dredging Limited (GST AAR West Bengal) Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the […]
The Services rendered under the contract with District Urban Development Agency, Uttar Pradesh (DUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243G of the Constitution of India.
