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 : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...
Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...
Goods and Services Tax : Welcome to the GST Case Law Compendium – April 2024 Edition, a comprehensive overview of recent legal decisions shaping the land...
Goods and Services Tax : Learn about GST exemption on canteen facility recovery from permanent employees as ruled by AAR Gujarat. Detailed analysis and imp...
Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...
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 : Anmol Industries Limited's appeal against the GST AAAR West Bengal's ruling on a leasing agreement has sparked legal deliberations...
Goods and Services Tax : Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detaile...
Goods and Services Tax : Explore the GST ruling on input tax credit, tax rates, and classification for demo cars in the case of Landmark Cars East Private ...
Goods and Services Tax : Services such as packing, loading, unloading, and unpacking would fall under purview of a Goods Transport Agency if directly linke...
Custom Duty : Explore the Customs Authoritys detailed order on the classification of Bronze Cladding Panels (BCP) imported by Larsen & Toubro Li...
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 the withdrawal of the advance ruling application by Mayur Glass Industries concerning the classification of Clear Float Glass at CAAR Mumbai.
Customs Authority ruled that the projectors under consideration, based on their functions and features, were principally meant for use with automatic data processing machines. The presence of additional features did not disqualify them from classification under sub-heading 8528 62 00, emphasizing the specific description provided by the heading.
After a comprehensive review of Mahindra & Mahindra’s submissions, relevant case laws, and legal framework, CAAR concludes that both TPMS and DPS merit classification under subheading 90262000 of Customs Tariff Act.
Ventair Engineers gets clarity from GST AAR Telangana on tax rates for industrial equipment leasing. Detailed analysis of HSN codes and applicable rates.
The first question posed to the AAR was whether RFCL can be classified as a notified person under Section 51 of the CGST Act, read with Notification No. 33/2017 dated 15th September 2017. The AAR ruled in the affirmative, acknowledging that RFCL falls under Section 51(1)(d) as a Public Sector Undertaking (PSU).
CAAR Delhi rules on Perfect Trading Co.’s classification of Roasted Areca/Betel Nuts under CTH 20081920, affirming reliance on HSN Explanatory Notes and recent judicial precedents, setting a significant benchmark for customs classification.
Implications of GST on the sale of land and duplex as per the recent ruling by GST AAR Odisha. Understand applicable rates, input tax credit eligibility, and key considerations.
Customs Authority for Advance Rulings in New Delhi resolves classification of Roasted Areca Nuts, setting a precedent for similar cases. Learn the ruling details.
Karnataka AAR in Enzyme Business Centre case rules damages for early lease termination constitute GST supply under CGST Act, subject to 18% tax rate.
Explore modified GST classification for Pandey Traders’ product under Ch-2401. Detailed analysis of appeal proceedings and key grounds for modification.
