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 forward contracts in cotton sales, being settled with the other party to the contract by way of payment of the differential of forward rate and prevailing market rate on the settlement date, the same would be falling within the purview of ‘securities’ as defined in Section 2(101) of the CGST Act, 2017 and would therefore not be chargeable to GST.
In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct or do we have to take separate Registration in […]
In re Saro Enterprises (GST AAR Tamil Nadu) Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl […]
In re Jeena Exports (GST AAR Tamil Nadu) Coir pith in its raw form whether in loose powder or compressed into blocks form without any addition of chemicals supplied by the applicant are taxable at 2.5% CGST as per SI No 215 of Schedule I of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and […]
In re Takko Holding GmbH (GST AAR Tamil Nadu) 1. The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act. 2. In view of Ruling at 1 above, the Applicant is not liable to pay CGST, […]
In re Adwitya Spaces Private Limited (GST AAR Tamil Nadu) Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property? In the subject case, the applicant has received an inward […]
The Non-woven fabric bags called as Rice Bags manufactured by the applicant falls under HSN 63053300 and the applicable rate for the bags of value not exceeding Rs. 1000 per piece is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 1/2017-C.T. (Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule I of G.O. (Ms) No. 62 dated 29.06.2017 No.I1(2)/CTR/532(d-4)/2017.
In re Sodexo Food Solutions India Private Limited (GST AAR Tamil Nadu) Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/ 02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017 […]
In re Wabco India Limited (GST AAR Tamil Nadu) 1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with 41/2017 -Central […]
i) Is it correct to structure agreement by fixing the land cost by absorbing the development charges? ii) Whether the ITC availed has to be paid back on pro rata basis, on plots sold after completion?
