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.
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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...
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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 Authority held that suppliers of goods cannot issue tax invoices on advances because Notification No. 66/2017 prescribes mandatory timing of tax liability. The ruling clarifies that advances must be documented through receipt vouchers only.
The Authority held that the recipient, though government-controlled, is a registered society and not the Government. The ruling clarified that no exemption applies and ITC is fully available.
The ruling held that ITC cannot be claimed on rent for periods when the supplier was unregistered and invoices were issued late. Only the June 2022 portion qualifies, subject to time-limit conditions.
The Authority held that the applicant’s solid waste management activities fall under Entry 3B and are exempt from GST. It found CKCL to be a Governmental Authority receiving eligible services.
The Authority held that the applicant’s diploma courses form part of a curriculum leading to qualifications recognized by law. Educational services provided to students are exempt from GST.
The ruling holds that interim payments made during the COVID-19 lockdown constitute consideration for manpower services. GST was deemed applicable because the workers were treated as “on duty” under the existing contract, leaving no scope for exemption.
The authority held that transferring development rights in exchange for constructed flats constitutes a taxable supply. GST at 5% applies to the landowner’s share, and valuation must follow notified rules.
The ruling held that conducting recruitment examinations constitutes a taxable supply of services. Application fees collected from candidates are therefore subject to GST.
The authority held that fee receipts were taxable as the applicant failed to establish approval of its partners and courses under NSDC or NCVET. The ruling clarifies that exemptions apply only when statutory evidence is produced.
The ruling held that self-drive rentals do not transfer possession or control and must be classified under SAC 997329. The Authority applied Entry 17(viia), linking the GST rate to that of similar goods.
