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 Symmetric Infrastructure Private Limited (GST AAR Rajasthan) Q.1 Applicant supplies services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a consolidated amount is charged, the major component of which is imparting of […]
In re Windlass Biotech Limited (GST AAR Uttarakhand) ‘Dry Powder Containing Protein Powder with Vitamins & Minerals‘ being manufactured by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand under the name ‘Protowits’ is a Food supplement which is fit to be classified under HSN 2106. Read AAAR Order: Dry Powder Containing Protein Powder with Vitamins […]
In re Ashok Gupta (Drishti Offset) (GST AAR Madhya Pradesh) In light of the fact that no application was filed in prescribed form, no proof of the payment of fee was given and also on request of the applicant for the withdrawal of the contention/ application for advance ruling the Authority hereby agrees to the […]
In re Kriti Industries (India) Limited (GST AAR Madhya Pradesh) Applicant believes that the product “sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories” is classified under HSN 8424 and applicable tax rate is 12%, details as per the notification No. 1/2017-Central Tax (Rate). dated 28-6-2017. The entry No. 19513 was […]
In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) The Board Circular No. 20/2013-Cus. refers to ‘Tablet Computers’ that can be programmed in a variety of ways. HMT device doesn’t appear to be amenable to be programmed in various ways. It also held that the tablet computers are those devices which have essentially the same […]
In re superintendent Model Jail Chandigarh (GST AAR Chandigarh) ♦ Whether (a) Modal jail, Chandigarh and (b) Prisoner Training Rehabilitation and Welfare Society (Model Jail, Vocational Institute) is Government, Government Authority, Local Authority or Government entity; ♦ Whether furniture items manufacture by jail inmates are liable for GST, if supplied to a. Government, Government Authority, […]
The Applicant has sought clarification on the amount of subsidy to be reduced for arriving at taxable value of the solar system from the price declared by the Nodal Agency and whether the Goods and Services Tax (GST) liability would be on the taxable value calculated after subtracting the subsidy amount from the system price.
Applicant has sought a clarification on Goods and Services Tax (GST) applicability on the contract of supplying Non- Air Conditioned (Non-AC) Buses and whether exemption is available for stated service under SI No. 15 Heading 9964 of Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017 (Services Exemption Notification) is applicable in the case.
In re V. L. Traders (GST AAR Gujarat) i. the applicant has suppressed the material facts that DGGI had initiated inquiry with respect to the same Questions raised in the subject Application and that the proceedings initiated by DGGI vide relevant sections of CGST Act was initiated prior to filing of subject Advance Ruling application. […]
In re Gensol Ventures Pvt.Ltd. (GST AAR Gujarat) 1. Whether the applicant is liable to be registered and classified under the Category of E-Commerce Operator? M/s Gensol is an e-commerce operator and shall be liable to be registered. 2. Whether the applicant is liable to pay or discharge Goods & Service Tax(GST) in accordance to […]
