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 ST. Thomas Hospital (GST AAR Kerala) Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act. […]
In re United Rubber Industries (GST AAR Kerala) Whether ‘Mats, Mattings and Floor Covering of Coir’, if backed by PVC, Rubber, Latex etc. would fall under Tariff Headings 5702, 5703 & 5705 at SI. No.219 of Schedule — I of Notification No.1/2017-CGST (Rate) dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing […]
In re CC FABS (GST AAR Kerala) 1. Whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service? The activity of tanker body building on the chassis supplied by the customer is a supply of service. 2. If it […]
In re Neogen Food and Animal Security (India) Private Ltd. (GST AAR Kerala) Reagents referred to in Heading 3822 of the Customs Tariff includes both diagnostic and laboratory reagents. The Tariff Heading 3002 pertains to human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or […]
In re Shri, K. Swaminathan, M/S Banana chips & Halwa merchant (GST AAR Kerala) 1. Whether Jackfruit Chips, Banana Chips (made out of both raw as well as ripe banana), Banana Chips (masala) sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN Code 2106.90.99 and taxable under Entry 101A of Schedule […]
In re South Indian Federation of Fishermen Societies (GST AAR Kerala) 1. Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, SI.No.252 of GST Act dtd.28-06-2017, being the part of fishing vessel of heading 8902. […]
In re EVM Motors & Vehicles India Pvt. Ltd. (GST AAR Kerala) The new venture is a resort, in Muhamma in Alapuzha district. As part of this venture, house boats are being acquired and furnished. These house boats are to be used for cruises, overnight cruises and for day trips. Meals are provided as part […]
In re Macro Media Digital Imaging Pvt. Ltd. (GST AAR Kerala) The applicant requested advance ruling on the following; i) Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods? ii) What is the classification of such […]
In re Chellanam Grama Panchayath (GST AAR Kerala) Lease rent charged by Municipality / Panchayath for land i.e., water channel used for fish farming falls within the meaning of ‘services relating to rearing of all life forms of animals- by way of renting or leasing of vacant land’ eligible for GST exemption as per SI.No.54 […]
In re Jimmy Antony, M/s. Jimraj Industries (GST AAR Kerala) In the instant case the first and the fifth question raised by the applicant pertains to the applicability of the provisions of Section 51 of the CGST Act to a third person namely; Kerala Agro Machinery Corporation Ltd. As discussed above, the provisions of the […]
