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...
The Authority held that AC-DC and DC-DC power modules are classifiable as “other static converters” under heading 8504 and clarified their correct tariff treatment.
Titanium Dioxide imported for manufacturing skin-care products like toilet soaps is excluded from ADD under NN 12/2025 and DGTR’s Final Findings, as domestic industry does not produce these products.
The ruling examines whether third-party invoicing is permitted under APTA and holds that preferential customs benefits cannot be claimed without an express provision in the agreement;
CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
The ruling held that only manpower-based municipal activities qualify as pure services eligible for GST exemption. Operation and maintenance of machinery involving goods do not qualify unless goods constitute less than 25% of the value.
The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to constitutional public health functions. The authority found all conditions of Notification 12/2017 satisfied, resulting in GST exemption.
The AAR rules that a non-profit Section 8 company supplying sponsorship services qualifies as a “body corporate,” making GST payable on a forward charge basis.
The AAR ruled that medicaments prepared exclusively as per authoritative pharmacopoeia formulas attract 2.5% CGST + 2.5% SGST. Single-constituent products are classified under entry 234, while multi-constituent products are classified under entries 233 or 234 based on retail packaging.
Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
