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...
If the installation project last for less than 183 day in a fiscal year by a Singapore Company having no Permanent Establishment in India, then business profits of Such Company earned In India from Such project are taxable only in Singapore under article 7(1) of DTAA and Not taxable in India.
Authority for Advance Rulings held In the case of Aberdeen Claims Administration Inc., USA and Aberdeen Asset Management Plc., UK that there is no doubt that the settlement amount is relatable to Satyam shares
Authority for Advance Rulings held In the case of Aker Contracting FP ASA, Norway, USA that it is beyond doubt that the consideration received as per amended order is similar to consideration received as per original contract.
Authority for Advance Rulings held In the case of Lead Counsel of Qualified Settlement Fund (QSF), USA, that it is clear that even if right to sue is considered as capital asset covered under the definition of transfer within the meaning of section 2(47), its cost of acquisition cannot be determined.
Authority for Advance Rulings held In the case of Dow AgroSciences Agricultural Products Ltd, Mauritius that the Article 13 of the Indo-Mauritius DTAA which deals with the taxation of capital gains is not applicable in the present case.
Authority for Advance Rulings held In the case of Tiong Woon Project & Contracting (Pte) Ltd. that the department has correctly provided a positive response that because the project was continued in India only for 178 days in a fiscal year
Authority for Advance Rulings held In the case of SkillSoft Ireland limited that in the case of Synopsis International Old Ltd. 212 TAXMAN 454 (Kar), high court held that merely because the words non-exclusive and non-transferrable are used in the license agreement, it does not take away the software out of definition of copyright.
Authority for Advance Rulings held In the case of Satyam Computer Services Ltd., that it is trite law that unless the payment made attracts the tax under the Income Tax Act, there would be no liability to deduct tax under Section 195 of the Income Tax Act.
Authority for Advance Rulings held In the case of Measurement Technology Limited, UK that the services under agreement No.1 relate to review by Group operation Director and general guidance given by him on financial, operational, human resource, setting up targets and performance appraisal related matters
Authority for Advance Rulings held In the case of Cummins Limited, UK that the agreement shows that the CTIL, a company incorporated in India is working with the applicant only to ensure market competitive pricing from the suppliers.
