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 : 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 : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...
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 : Understand GST ITC eligibility on wires/cables & equipment for electricity transmission. Detailed analysis of Gujarat AAR ruling o...
Goods and Services Tax : The AAR Gujarat rules that nominal charges deducted for canteen services from employees salaries are not subject to GST. Learn mor...
Goods and Services Tax : Explore the GST AAR Gujarat ruling for Vijai Electricals Ltd., covering the applicability of GST on advance payments and the divis...
Goods and Services Tax : Explore the GST AAR ruling on Utkal Coal Mining India Pvt Ltd regarding transportation of coal from mines to railway siding. Learn...
Goods and Services Tax : Explore the GST AAR Odisha ruling on stamp duty and registration fees for mining leases in the case of Geeta Rani Mohanty. Read th...
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...
Explore the full text of the GST AAR ruling on health insurance services provided by United India Insurance to Tamil Nadu State Government (TNSG). Understand tax exemption under Notification No. 12/2017 and valuation implications.
Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabilities under GST law.
1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who request for clarification of certain tax matters, specifically when the taxpayer is uncertain about certain provisions of the CGST Act, 2017 and CGST Rules, 2017. 1.2 The provisions of CGST Act, 2017 and CGST Rules, 2017 […]
Explore the CAAR Mumbai full text order on classification of Viewsonic computer monitors under Customs Act 1962, eligibility for exemption under Notification No. 24/2005.
Explore the GST advance ruling on whether equipment, materials, consumables, and tools used by Hindustan Shipyard Limited qualify as parts under GST Entry No.252.
Explore if GST applies to liquidated damages recovered by Transmission Corporation of Andhra Pradesh Ltd for breach or non-performance of contracts.
Explore the GST implications on sewerage water treatment and supply of treated water by Greater Visakhapatnam Smart City Corporation Limited (GVSCCL). Learn about applicable tax rates and rulings.
Explore the GST ruling for Arima Minerals on ITC refund eligibility under IGST Act, SEZ supplier rules, and implications of recent court decisions. Read more.
Understand GST rates & classifications for aggregates and royalty charges as per GST AAR Andhra Pradesh ruling. Learn more about Notification No. 01/2017-CGST(R) & No. 11/2017-CGST (R).
Explore whether THDCIL pays GST under Forward Charge or RCM and if UKPSVEN can have dual status as a local authority.
