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...
CAAR Mumbai held that compact laser engraving machines are outside the DGTR Product Under Consideration and are not liable to ADD under Notification No. 15/2023.
CAAR held that Greek Zante Currants are classifiable under CTH 08062010 as raisins, making them eligible for exemption under Notification No. 45/2025.
CAAR held that the development board is not an ADP machine or part thereof and classified it under Heading 8517 based on its communication functions.
The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.
Gujarat AAR held that compensation recovered from transporters for contractual breaches is liquidated damages and not liable to GST.
Gujarat AAR held that eligible charitable and Government-funded training services qualify for GST exemption, while some activities did not.
Maharashtra AAR held that a sewerage infrastructure contract was a composite supply and not a pure service. Exemption under Entry 3A was allowed because the aggregate value of goods was below the prescribed 25% limit, subject to final verification at contract completion.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports because the goods were supplied within India. The transactions were treated as neither supply of goods nor services under Schedule III.
The Maharashtra AAR held that supply of MHADA-reserved flats constituted a taxable works contract service because additional FSI received at the commencement stage formed part of the consideration. The key takeaway is that the post-OC execution of sale agreements did not convert the transaction into a GST-free sale of immovable property.
The Maharashtra AAR held that supplies of warehoused goods to foreign-going merchant vessels, Indian Navy ships, and Coast Guard ships did not qualify as exports under the IGST Act.
