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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...
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 Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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 Sheetal Tyagi (GST AAR Uttar Pradesh) Whether the members of RWA are liable to pay GST on the services received by them directly from third party despite maintenance charges being less than Rs. 7500/- per month? Ans- The ruling cannot be given as the matter doesn’t fall within the purview of ‘Advance Ruling’ […]
In re Rudhrabhishek Enterprises Ltd. (GST AAR Uttar Pradesh) Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation […]
In re General Mills India Pvt. Ltd. (GST AAR Uttar Pradesh) In respect of point (i) to the grounds of Appeal, we hold that the use of the name of the Applicant i.e. ‘General Mills India Pvt. Ltd on the packaging for supply of Products by the Applicant solely for the limited purpose of complying […]
In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra) Chapter heading 2106 of the Tariff specifically covers ‘Food preparations not elsewhere specified or included’ and in view of the submissions made by the applicant it is clear that ‘Prohance-D (Chocolate)’ is a food preparation which is meant to be consumed by people by dissolving the […]
In re The Kreations Builders & Devlopers (GST AAR Maharashtra) It is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application […]
Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply.
In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand) (a) Whether the supply of solar rooftop power plant along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’. Supply in question would covered under “Solar Power Generating System” as a whole in terms of serial no. […]
In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu) 1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act. 2. RGCA shall obtain registration in every such State or Union territory in which he is so liable. 3. The rate of tax for various supplies of […]
This Authority cannot give a Ruling on the question of when to raise invoices by the Applicant as per Section 97(2)of CGST Act/TNGST Act. .The value of supply for each invoice raised by the Applicant will be the transaction value and should include the amounts , if any, as specified in Section 15(2) and exclude the discounts, if any, as specified in Section 15(3) of CGST ACT 2017.
In re Ms. Subramani Sumathi (GST AAR Tamilnadu) What is the rate of tax for the vadams made of maida and what is the HSN Code’ The issue to be decided before us is the rate of tax applicable to the product of the Applicant and the applicable HSN Code. From the various submissions of […]
