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 Rotary Club of Bombay Bayview (GST AAR Maharashtra) The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application tiled on 20.07.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]
The applicant ‘Rotary Club of Bombay Mid Town’ has submitted a letter via email dated 03.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 20.07.2020.
Applicability of GST Tax liability under provisions of reverse charge mechanism (RCM), on ‘Abhivahan Shulk’ collected by government
In re Rotary Club of Bombay Worli (GST AAR Maharashtra) The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 20.07.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the […]
In re Schreiber Dynamix Dairies Private Limited (GST AAR Maharashtra) The applicant ‘Schreiber Dynamix Dairies Private Limited’ has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 06.03.2020. The request of the applicant to withdrew their application voluntarily and unconditionally is hereby […]
In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh) Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Answer: Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification […]
In re Raja Rasesh (Krishna Bhavan Foods and Sweets) (GST AAR Tamilnadu) The classification of the products is CTH 2106 and the applicable rate of tax is 9% CGST as per entry no.23 of Schedule-III of Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. 11(2)/CTR/532(d-4)/2017 […]
In re Kasipalayam Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) 1. In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. 2. The classification of Water recovered, which is de-mineralized […]
In re National Institute of Technology (GST AAR Tamilnadu) 1. The National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. 2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T dt. 13.09.2018. 2.2. The applicant is required […]
In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu) 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. 2. Applicability of GST towards the rental income received by the board from Government and business entities. […]
