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...
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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...
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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...
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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 Soma Mohite Joint Venture (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate) dated 13.10.2017). It is evident that […]
In re DTL Ancillaries Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under Section […]
In re Junior Chamber International India (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated 13.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under […]
In re Ishan Resins & Paints Limited (GST AAR West Bengal) Classification of the service of leasing goods vehicles to GTA where the right to use is transferred The Applicant intends to lease out vehicles like trucks, tankers etc. that are designed to transport goods. The control and possession of the vehicle will be transferred […]
Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of validity of certificates used by end-users of subject products. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters.
In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra) Visvesvaraya National Institute of Technology (VNIT) has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted […]
In re Sri Satya Sai Water Supply Project Board (GST AAR Andhra Pradesh) 1. Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017? The applicant is constituted by the Government […]
Goods supplied under a turnkey Contract, where there are multiple independent contracts, of which some are not in the nature of Works Contract, shall not be included in the value of contract in the nature of a works contract merely on account of the fact that goods are being supplied under Turnkey Contract, part of which is in the nature of a Works Contract, unless such supply of all such goods is a part of and made in the execution of a works contract.
The work entrusted to the applicant as mentioned above is covered under the article 243G of the constitution as the function entrusted to the Panchayat i.e., Rural Electrification including distribution of Electricity. However, the applicant work is not covered under Article 243W of the constitution as the function entrusted to the municipality.
Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant.
