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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
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 : 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 Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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 D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat) Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from […]
What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?
In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading No. 3923? Answer: The Non-Woven Bags manufactured through the intermediate product, i.e. Non-Woven fabric manufactured from Fiber grade […]
In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat) Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval […]
In re GB Agro Industries (GST AAR Gujarat) Classification of the Organic Manure, Bio-fertilizers, Granulated Nutrient Mixture and Phosphatic Rich Fertilizers manufactured by them and its HSN code? (I) The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading No.31059090 of the First Schedule to the Customs Tariff Act, 1975(51 […]
In re Stovec Industries Ltd (GST AAR Gujarat) To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under: (6) “export of services” means the supply […]
In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name) (GST AAR Gujarat) Q1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. Ans. The applicant is liable to […]
In re Rachna Infrastructure Pvt. Ltd. (GST AAR Gujarat) (i) What shall be the classification of service provided by the State of Gujarat to applicant in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with further amendments made to it? Ans. The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or […]
In re Jayant Snacks and Beverages Pvt. Ltd (GST AAR Gujarat) Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Answer : The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule […]
In re Barakatbhai Noordinbhai Velani (legal Name), Alisha Gruh Udyog (Trade Name) (GST AAR Gujarat) Question: Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant ? And if the answer is in affirmative, the rate of tax thereof ? Answer : The product ‘fried Fryums’ manufactured and supplied […]
