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 : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
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 ruling confirms that dehydrated dark seedless raisins fall under CTI 08062010. The key takeaway is that dried seedless grapes retain their essential character as raisins for customs purposes.
The Authority examined whether imported girls’ slips resembled brassieres and held that absence of support features placed them under knitted underclothing. The ruling confirms classification under Heading 6108 for slips made of synthetic fibres.
The issue concerned classification of a beverage processing aid containing Polysorbate 65. The Authority held that it met Chapter 34 criteria and classified it as a non-ionic organic surface-active agent.
The case examined whether rugged portable devices with scanning and connectivity features should be treated as communication equipment. The Authority held that since data processing is the principal function, the devices are classifiable as portable ADP machines under Tariff Item 84713090.
The Authority rejected the application as the applicant failed to rectify notified deficiencies despite reminders. The ruling underscores that procedural compliance is mandatory before an advance ruling can be considered on merits.
The authority examined whether a flaxseed-based extract was a medicament or a vegetable extract. It ruled that a single plant extract with inert carriers, imported in bulk, falls under Heading 1302 as a vegetable extract.
The ruling examined whether a microencapsulated iron product should be treated as a chemical preparation or a food supplement. It held that products with nutritive value used for human consumption fall under Heading 2106.
The ruling examined whether an enzyme-based premix used only in animal feed should be treated as an enzyme or a feed preparation. The Authority held that exclusive use as an animal feed premix justified classification under Heading 2309 rather than the enzyme heading.
The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet soap, as its therapeutic nature places it under a separate tariff entry attracting 18% GST.
The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had already been decided during audit. Advance ruling was barred under Section 98(2) once the matter stood concluded.
