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...
Custom Duty : CAAR declined to entertain an advance ruling application on roasted areca nut classification after finding that the issue had alre...
Goods and Services Tax : Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under...
Goods and Services Tax : Karnataka AAR disposed of the application after observing that a request for extension of the ITC availment deadline did not fall ...
Goods and Services Tax : The authority clarified that ITC cannot be claimed on amounts recovered from employees toward canteen facilities. Credit is restri...
Goods and Services Tax : The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or processing qual...
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 M/s Kindorama Healthcare Pvt. Ltd. (GST AAR Kerala) The supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to inpatients for diagnosis or treatment is eligible for GST exemption under health care services. FULL TEXT OF ORDER […]
In re Ms. Kerala State Construction Corporation Ltd. (GST AAR Kerala) The GST rate applicable for Centage charges / Consultancy charges. The Centage Charges / Consultancy Charges received by the applicant in respect of the works at Si Nos. (1) to (4) above being in relation to pure services provided to the State Government by […]
(i) Whether the process and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work? Yes. Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988.
The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST.
In re M/s. Viliram Sarabhai Space Centre (GST AAR Kerala) Vikram Sarabhai Space Center –The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING GST AAR KERALA […]
In re M/s. Colortone Process Pvt. Ltd. (GST AAR Kerala) Will the service of printing work carried out by the applicant come within the purview of service of printing of pictures as covered under Cir.No.84/03/2019-GST dated 01,01.2019. The colour printing of images from digital media is covered under Service Classification Code 998386 and taxable at […]
The Kerala Authority for Advance Ruling (AAR) recently held that the services provided by diagnostic centre is a clinical establishment and providing Health Care Service therefore exempted from GST.
In re Jaya Lakshmi Tobacco Company (GST AAAR Andhra Pradesh) Appellant requested for withdrawal of application in the context of cancellation of registration. Appeal dismissed. M/s. Jayalakshrni Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their […]
In re Divisional Forest Officer (GST AAAR Andhra Pradesh) On verification of the application filed by the applicant ,the following procedural lapses are noticed : The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under: Rule 106: Form & Manner of appeal to the appellate authority […]
In re Concepts India (GST AAR Haryana) In light of the above discussion, the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18% (9% CGST and 9% HGST). FULL TEXT […]
