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 : 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...
Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...
Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...
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 : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...
Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...
Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...
Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...
Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...
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 detailed analysis of ION Exchanges GST classification appeal. Appellate Authority modifies AAR ruling on Sulphate Removal Plant services. Learn more.
his case discusses the power of the Appellate Authority for Advance Rulings (AAAR) to declare an advance ruling void if obtained by fraud or misrepresentation. The AAAR clarifies its role and limitations in reviewing advance rulings and subsequent decisions made by Authority for Advance Rulings (AAR) under Section 104 of the CGST Act.
Explore details of Sai Enterprises GST appeal as Appellate Authority for Advance Ruling in Rajasthan upholds decision on supplies made prior to application date.
Read about the AAR Tamilnadu’s decision denying Ionbond Coating’s advance ruling request on GST implications for a completed leasehold rights transfer.
Explore the GST AAR ruling on whether Oerlikon Friction Systems (India) Pvt. Ltd.’s bonding service qualifies as job work under SAC 9988. Full insights inside.
Explore the detailed analysis of the GST AAR Tamilnadu ruling on the classification and taxation of fuel injection pump parts under HSN codes, providing clarity for businesses.
Confused about claiming Input Tax Credit (ITC) on differential IGST after a customs audit? This AAR ruling clarifies the restrictions under GST law in India for availing ITC when tax is determined due to misclassification or suppression of facts.
Read the detailed analysis of the GST AAR Tamil Nadu ruling on the correct classification of Clear Float Glass under CTH 7005 29, its manufacturing process, and implications for importers.
Explore the implications of GST rulings on waste management services provided by Gorantla Geosynthetics Pvt. Ltd. in Tamil Nadu. Learn about exemptions and classifications.
Unravel the GST implications for outdoor catering services with ITC in Tamil Nadu. Discover the latest rulings and tax rates affecting your catering business now.