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...
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for reconsideration.
The Gujarat AAR held that semen sorting services performed on bovine semen qualify as job work related to animal husbandry. As an intermediate production process under SAC 9986, the service is exempt from GST.
The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract 20% CGST plus 20% SGST under Schedule III.
The AAR held that although security services to FCI qualify as pure services related to Public Distribution System functions, exemption under Notification 12/2017 is unavailable as FCI is not Central/State Government or local authority.
The ruling clarifies that services involving collection and transport of waste without transfer of goods are pure services. As these are rendered to a local authority in relation to functions under the Twelfth Schedule, they are exempt from GST.
The West Bengal AAR held that hookah, whether tobacco or herbal, is not covered under Clause 6(b) of Schedule II as it is inhaled and not ingested. It ruled that hookah supply is a composite supply of goods and taxable at higher GST rates.
The applicant sought advance ruling on composite supply and ITC reversal for bundled beverage mixes with free accessories. The Authority admitted the application but disposed it as withdrawn after the applicant cited commercial unviability.
The appellate authority held that the advance ruling was declared non-maintainable due to absence of invoices and supporting records. As fresh documents were produced in appeal, the matter was remanded for fresh examination on merits.
The Authority held that consultancy services for a fire station and parking project were pure services provided to a local authority. Since they relate to municipal functions under Article 243W, the supply was declared GST-exempt.
Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
