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...
Services supplied by an entity registered under Section 12AA of the Income-Tax Act, 1961 (43 of 1961) by way of charitable activities. Since we have found that the activities undertaken by the ‘applicant do not conform strictly to the definition of a ‘charitable activity, the applicant shall obtain registration under GST Act.’
In re Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited (GST AAR Maharashtra) Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon’ble Maharashtra Authority for Advance Ruling (MAAR) […]
To achieve the above objective, applicant is incurring various expenses such as Salary & Wages for employee, Contribution to provident Fund, Training expenses, Canteen expenses, Advertisement expenses, Manpower expenses etc. Currently, no revenue is generated by applicant by incurring these expenses in relation to Operation and Maintenance activity since at present no such activities have started to be undertaken by the applicant. All the expenses incurred by applicant are reimbursed by MMRDA at cost. No additional payment is done by MMRDA.
In re Rotary Club of Bombay Peninsula (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Peninsula, vide reference ARA No. 63 dated 28.12.2020 is disposed of as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (Under Section 98 […]
In re Kasturba Health Society (GST AAR Maharashtra) Question (i): Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of ‘Educational Institution’, can be said to be engaged in the business so as to cast an obligation upon it to comply with the […]
In re Prag Polymers (GST AAR Uttar Pradesh) Ques- ‘Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock’. Ans- The ‘Classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains’ manufactured as per the specific design and layout provided by the Railways and supplied to the Indian […]
AAAR reversed the ruling of AAR which held that GST is applicable on recovery of Notice pay from an employee by employer in lieu of notice period, Telephone charges, Group Medical Insurance Policy recovered from employees and providing Canteen facility to employees free of cost.
AAR held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
In re Hitech Print Systems Limited (GST AAR Telangana) 1. Exam related printing activity rendered by the Appellant: A. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific to various educational boards/Universities amounts to provision of […]
In re Medha Servo Drives Private Limited (GST AAR Telangana) The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & commissioning of train collision avoidance system […]
