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...
CAAR Mumbai ruled that customized metal chassis, covers, and heatsinks used in data center switches are classifiable under 8517 79 90 as parts of communication apparatus and eligible for Nil customs duty under Notification No. 57/2017-Customs.
AAR Andhra Pradesh held that maintenance of flow meters for recycled water supply is a separate taxable service under SAC 9987, not part of composite supply with nil-rated recycled water.
The Andhra Pradesh AAR ruled that the monthly license fee paid to the Public Transport Department for operating bus stand toilets is exempt from GST under Notification 12/2017. The ruling cited High Court precedent confirming the exemption for services related to public conveniences.
Andhra Pradesh AAR examines if MoA grant-in-aid for public R&D qualifies as consideration and thus a supply under Section 7 of the CGST Act. The applicant argues the grant is an excluded government subsidy.
AAR states that pre-packaged and labelled goods for export, including frozen shrimp up to 25 kg, fall under the Legal Metrology Act and are thus subject to GST under Notification 06/2022.
The Andhra Pradesh AAR has ruled that the export of processed frozen shrimps, packaged in quantities up to 25kg, attracts GST liability as it falls under the pre-packaged and labelled definition of the Legal Metrology Act.
AAR Andhra Pradesh dismissed an application seeking clarification on documents for transporting materials and machinery, holding that such procedural queries fall outside Section 97(2) of the CGST Act.
AAR held that coir felt or sheets are classifiable under HSN Code 9404 90 00 and attract GST at 12% under Entry 223 of Schedule II of Notification No. 1/2017-CT (Rate). Ruling settles classification doubts for coir-based manufacturers.
AP AAR rules that the assignment of 89-year leasehold rights is a taxable supply of service, not an exempt sale of land. Consideration for land development is also taxable.
The AAR Andhra Pradesh held that V K Industries’ blended cotton seed cattle feed is classifiable under HSN 23061090 and taxable at 5%, rejecting its claim for GST exemption.
