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...
AP AAR affirms that sales value to unrelated customers is the transaction value, while sales to a related recipient with full ITC must use the invoice value.
Andhra Pradesh Advance Ruling Authority rules that the value declared in the invoice is the deemed open market value for supplies to a related person eligible for full Input Tax Credit (ITC).
The GST AAR ruled that the export of pre-packaged and labeled frozen shrimp in quantities up to 25 kg is subject to GST at 5%. The ruling confirmed that the amended pre-packaged and labelled definition applies equally to export and domestic supplies.
The Authority for Advance Ruling (AAR), Andhra Pradesh, has held that the export of pre-packaged and labelled processed frozen shrimps (HSN 0306) in individual packages up to 25 kgs is subject to GST. This decision is based on the classification as ‘pre-packaged and labelled’ under the Legal Metrology Act, 2009, following a 2022 GST notification amendment.
AP AAR ruled that the pre-packed Talimpu Dinusulu is a mixed supply and must be classi-fied under the ingredient attracting the highest GST rate.
The Andhra Pradesh AAR ruled that exports of pre-packaged and labelled frozen shrimps up to 25 kg are taxable at 5% GST under Notification No. 06/2022–CT (Rate).
Authority for Advance Ruling (AP) rejected a taxpayer’s plea on GST levy for export of pre-packaged rice up to 25 kg, observing that same issue was already being examined for previous tax periods. The order reinforces limits on AAR jurisdiction where proceedings are pending.
Andhra Pradesh Advance Ruling Authority holds that export of processed frozen shrimp (HSN 0306) in pre-packaged and labelled containers up to 25 kg attracts GST liability at 5%.
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to Panchayat or Municipality functions under Articles 243G and 243W.
CAAR Mumbai confirms Inductors, Chip Inductors, and related products are correctly classified as Other Inductors under Customs Tariff Item 85045090. This classification is based on the General Rules for Interpretation and Section XVI Notes.
