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 Guitar Head Publishing LLP (GST AAR Karnataka) Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India? We invite reference to Schedule III relevant to Section 7 of CGST Act 2017, which specifies […]
In Re Romano Drugs Pvt. Ltd. (GST AAR Gujarat) What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy’N’ N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether […]
In re Premier Sales Promotion Pvt. Ltd. (GST AAR Karnataka) Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant and If the answer to the above question is in the affirmative, what would be the rate […]
In re The Varachha Co Op Bank Ltd (GST AAR Gujarat) Q. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following: (i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery) (ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets) (iii) […]
In re Maxpressure Systems LLP (GST AAR Gujarat) Prima facie, We note that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, we find it prudent to refrain from […]
In re Rajkot Nagarik Sahakari Bank Ltd. (GST AAR Gujarat) 1. whether the incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax? 2. whether the incentive received under said scheme could be considered as supply of service under the […]
In Re Greenbrilliance Renewable Energy LLP (GST AAR Gujarat) A) Whether subsidy amount is to be reduced for arriving at the taxable value of the solar system from the system price declared by the Nodal agency? And the GST liability shall be on the taxable value calculated after subtracting the subsidy amount from the system […]
In re Wago private limited (GST AAR Gujarat) Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. Read AAAR Order: ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling FULL TEXT OF THE ORDER OF AUTHORITY OF […]
In re Kitchen Express Overseas Ltd. (GST AAR Gujarat) The products i.e. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90 (Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III […]
In re Andritz Hydro Private Limited (GST AAR Tamilnadu) Whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax? The Components, which were supplied […]
