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...
Custom Duty : CAAR declined to entertain an advance ruling application on roasted areca nut classification after finding that the issue had alre...
Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...
Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...
Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...
Goods and Services Tax : The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or processing qual...
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...
In re Pankaj Enterprises (GST AAR Karnataka) The applicant has sought clarification about determination of taxable value of commercial immovable property for the purpose of GST liability i.e whether the sale consideration mentioned in the sale deed between builder and proposed purchaser or guidance value fixed by the state government authorities for the purpose of […]
In re Multi Channel Inc (CAAR Mumbai) It is clear from a plain reading of proviso (a) to sub-section (2) of section 28-1 of the Customs Act, 1962, that the question involved in the application is already pending in the applicant’s case before an officer of customs, the law does not allow CAAR to pronounce […]
In re lonbond Coatings Pvt. Ltd. (GST AAR Maharashtra) The applicant is mainly engaged in to coating activities, which is mainly applied on goods belonging to customer and provides high performance Physical Vapor Deposition (PVD) and Plasma Assisted Chemical Vapor Deposition (PACVD) wear corrosion protection and decorative coatings. The applicant provides standard coating portfolios for […]
Paintings bought from individual art collectors will be classifiable under Heading 9701 and the applicant is liable to pay GST of 12%. Articles of jewellery and parts thereof, of precious metal will fall under Heading 7113 of the GST Tariff attracting 3% GST.
In re Bhaktawar Mal Kamra & Sons (GST AAAR Haryana) Whether commission agent, providing services in relation to sale or purchase of agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of raw cotton vide notification No. 121/ST-2, dated 14.11.2017 issued under Haryana […]
In re Aarav Consultancy Services Pvt. Ltd. (GST AAR Chhattisgarh) GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission. i. The services of survey and preparation of detailed project report (DPR) for water supply schemes for Parchayats/Municipalities under Jal Jeevan Mission […]
In re Nilkamal Limited (GST AAR Maharashtra) The impugned product i.e. poultry crate is an article of plastic. It is used for the conveyance of poultry and from a reading of para 5.5.2 above it is clear that the said product is clearly covered under sub heading 392310 of the Tariff. However it is seen […]
In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka) The applicant has sought advance ruling, in their application, in respect of the question ‘Whether our supply of goods – Ready Mix Concrete (HSN Code: 38245010) is covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017?’ AAR […]
In re Teamlease Education Foundation (GST AAR Karnataka) a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? The Applicant […]
In re Bharatiya Reserve Bank Note Mudran Private Limited (GST AAR Karnataka) 1. Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies? Ans : This question is not covered under the issues referred to in Section 97(2) of the CGST Act 2017, in respect which […]
