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...
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Classification ruling for Nickel Hydroxide Compound containing 92% to 100% Nickel Hydroxide, Cobalt Hydroxide, and Sodium Sulphate by CAAR Mumbai
Explore GST implications for selling developed plots and providing development services, as discussed in AAAR Telangana order. Learn about taxation, rates, and more.
Explore GST implications of incentive schemes with a focus on a recent case involving Orient Cement Limited. Learn about tax obligations and more.
Applicant inquired about time of supply for work executed from September 2010 to June 2017. Ruling clarified that the time of supply is date on which consideration or payment is received.
In re NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS) (GST AAR Telangana) In the case of NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS), the Authority for Advance Ruling (AAR) in Telangana provided clarifications on various questions related to the GST treatment of maintenance charges, electricity charges, and advance […]
As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.
Learn about GST exemption for printing services of examination materials like question papers, OMR sheets, and results processing.
Explore implications of GST on Corporate Social Responsibility (CSR) activities under Companies Act, 2013, and eligibility of Input Tax Credit (ITC).
Explore GST AAR Chhattisgarh’s ruling on Hitachi Energy India’s service supply, classifying it as a composite works contract at 18% tax rate.
