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 : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...
Goods and Services Tax : Explore Gujarat AAR ruling in M/s. Waaree Energies Limited case, clarifying SEZ units exemption from GST under Reverse Charge Mech...
Goods and Services Tax : Welcome to the GST Case Law Compendium – April 2024 Edition, a comprehensive overview of recent legal decisions shaping the land...
Goods and Services Tax : Learn about GST exemption on canteen facility recovery from permanent employees as ruled by AAR Gujarat. Detailed analysis and imp...
Goods and Services Tax : Explore the implications of the AAR, Uttar Pradesh ruling on GST rates for solar-powered submersible pumps. Learn how the decision...
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 : Anmol Industries Limited's appeal against the GST AAAR West Bengal's ruling on a leasing agreement has sparked legal deliberations...
Goods and Services Tax : Get insights into the GST ruling on paper cup manufacturing, including correct HSN code, tax rate, and refund eligibility. Detaile...
Goods and Services Tax : Explore the GST ruling on input tax credit, tax rates, and classification for demo cars in the case of Landmark Cars East Private ...
Goods and Services Tax : Services such as packing, loading, unloading, and unpacking would fall under purview of a Goods Transport Agency if directly linke...
Custom Duty : Explore the Customs Authoritys detailed order on the classification of Bronze Cladding Panels (BCP) imported by Larsen & Toubro Li...
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 GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.
GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.
GST AAR Kerala clarifies Cochin Port Trust’s construction services for Indian Navy as ‘Works Contract’, ineligible for exemption under Notification No.12/2017, but qualifies for 12% GST rate under Notification No. 24/2017 until 17.07.2022.
Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,
Explore GST AAR Kerala rulings on KSEBL services, reverse charge for rent a cab, and eligibility for input tax credit on deposit works. Get detailed analysis here.
Re-import of goods/equipment from a Special Economic Zone (SEZ)/Free Trade Warehousing Zone (FTWZ) to Domestic Tariff Area (DTA) is the proposed activity as stated in the application and the applicant vide the aforesaid application has sought ruling on the question of applicability of serial number 5 of Notification No. 45/2017- Cus. dated 30.06.2017 for such re-import of goods/equipment from a SEZ/FTWZ to DTA.
AAR ruled that value of gold will not diminish even if it is exchanged among 10 different users in a span of 2 years as a jewellery piece of 22 carats remains 22 carats even after changing hands.
GST rate and taxable value for construction of residential apartments other than affordable ones, as per ruling by AAR Kerala. Learn about applicable rates, conditions, and deductions for villas construction services.
This article delves into the GST implications of providing bodybuilding services on motor vehicle chassis supplied by customers. Learn about the classification, applicable tax rate, and relevant service codes for such services.
AAR ruling in the case of Paragon Polymer Products Private Limited regarding the admissibility of input tax credit (ITC) for goods purchased from outsourced vendors when consideration is settled through book adjustment.
