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...
Khatwani Sales And Services LLP (GST AAR Madhya Pradesh) Applicant is not eligible for Input Fax Credit on Demo vehicles purchased for furtherance of business, in view of barring provisions of clause (a) of sub-section (5) of Section 17 of GST Act, 2017, as they are not covered by any of the exceptions given in […]
In re Man Structurals (P) Ltd. (GST AAR Rajasthan) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Directors of the company who is paid salary as per employment contract? We observe that Shri Madhu Sudan Sharma, authorized representative of the applicant, submitted a letter dated 29.06.2020 addressed to this authority […]
In re Crown Tours & Travelers (GST AAR Rajasthan) Whether the rate of 5% under heading 9985(i) is applicable on transaction which the Applicant intents to undertake wherein a single invoice is raised in respect of all the services i.e. local transportation services along-with services like sightseeing, tour guide, elephant ride etc., provided by the […]
Rara Udhyog (GST AAR Rajasthan); Advance Ruling No. RAJ/AAR/2018-19/06; Dqated- 23/06/2018 Over View- Agriculture Produce Definition ‘agricultural produce‘ in the GST regime The definition of ‘agricultural produce’ has not been provided in CGST Act; rather the term ‘agriculturist’ has been defined under sub-section (7) of Section 2 of the CGST Act, 2017, means an individual […]
Definition Of Business Under GST – Overview Supply or acquisition of goods including capital goods and services Admission of person to any premises Provision of facilities to a member of a club, association etc Activities are undertaken by CG, SG or any Local authority Services supplied as the holder of the office Services by Race […]
1. Whether GST is payable in respect of goods procured from outside India and such goods not brought to India? 2. Whether GST is payable in goods are shipped directly from the foreign vendor’s premises to customer’s premise (located outside India)?
In re Las Palmas Co-Op. Housing Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while upholding the ruling given by the Maharastra Advance Ruling Authority held that the Appellant will not be eligible to avail the ITC in respect of the lift installation charges paid to the lift contractor, in terms of […]
Section specific advance ruling under GST Act – Sec 7 of CGST and SGST Act 2017 Article contains section 7 “Supply” related advance rulings under GST pronounced by Advance Ruling Authorities of Various States. Advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions […]
In re Chaitanya Rural Development Association (GST AAR Andhra Pradesh) We have gone through the submission made by the applicant regarding the applicability of the GST rate to the aforesaid transaction. But, before going into the merits of the case, we examine the plea made by the applicant before this authority in his letter dated: […]
In re Heritage foods limited (GST AAR Andhra Pradesh) What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product ‘Flavoured Milk’ can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017? AAR held that it is a […]
