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 Uttara Impex Private Limited (GST AAR Maharashtra) UTTRA IMPEX PRIVATE LTD is engaged in trading of various poultry feed products But company is facing some ambiguity in correct classification of Products (which are those products is not specified in question). In companies view products shall be covered under the HSN CODES 2301, 2302, […]
The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973.
In re Emerge Vocational Skills Private Limited (GST AAR Karnataka) Question- Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Tax dated 28.06.2017? Answer- […]
In re Evergreen Publication (India) Ltd. (GST AAR Punjab) Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? The Lab Manual being published by the applicant which comprises of […]
In case the intermediary services are provided to the recipient located outside India, the inter-state provisions as contained under section 7(5) (c) shall be applicable and hence IGST is payable under such transaction.
Indian Institute of Management Indore (GST AAR Madhya Pradesh) Q1. Whether the course – Executive Post Graduate Programme in Management (EPGP), after enactment of Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?; In respect of Question 1, we hold that the Executive Post Graduate […]
GST exemption on Toll Charges collected by Ankit Tandon & Tollways as a sub-contractor. Ruling under Notification No. 12/2017-Central Tax(Rate).
Discover the verdict of the Divisional Forest Officer (GST AAAR Uttarakhand) regarding the exigibility of Abhivahan Shulk to GST. Explore the detailed analysis and conclusions of the AAAR Uttarakhand in this case.
In the appeal of M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra), the appellate authority clarifies the interpretation of ‘brand name’ regarding packaging and GST exemptions. Also, read about the GST AAR ruling on Aditya Birla’s cereal packs.
In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correctly […]
