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...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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...
GAAR held that plantation and maintenance of trees undertaken by a charitable trust registered under Section 12AB of the Income-tax Act qualify as charitable activities for preservation of the environment. Accordingly, such activities are covered under Entry No. 1 of Notification No. 12/2017 and are exempt from GST, even when carried out under government PPP schemes like Harit Van Path Yojna.
The AAR held that construction of a warehouse remains blocked credit as buildings are excluded from “plant and machinery” under amended Section 17(5)(d).
The authority examined whether plastic filter tips used with automated instruments were machine parts and held they were disposable consumables, classifiable as articles of plastic under CTH 39269099.
The authority held that molecular biology kits containing nucleic acids are chemically defined compounds classifiable under Chapter 29, rejecting classification as laboratory reagents under Chapter 38.
The Authority ruled on correct tariff headings for key materials used in lithium-ion cell manufacturing. The decision brings clarity and certainty on customs classification.
PVDF used as a cathode binder was held classifiable under tariff item 3904 69 90. The ruling clarifies treatment of fluoropolymers lacking a specific tariff entry.
The authority ruled that a heater used in frost-free refrigerators remains classifiable as an electric heating resistor. The key takeaway is that functional heating identity prevails over end-use.
CAAR held that wheat seed oil ceramides subjected to purification and standardisation cannot be treated as simple vegetable extracts under Heading 1302.
CAAR held that electronic components used in EV chargers must be classified under their own tariff headings when specifically covered, and not as vehicle parts.
CAAR held that bird feathers washed, steam-dried, and dyed before import cannot fall under Heading 0505. The ruling confirms that such processed feathers must be classified under tariff item 6701 00 90.
