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...
Goods and Services Tax : The Kerala AAR held that advance ruling applications cannot be based on hypothetical scenarios or academic questions. The Authorit...
Goods and Services Tax : The Kerala AAR held that medicines, consumables, room rent, and ancillary services provided during inpatient treatment form part o...
Goods and Services Tax : Kerala AAR held that used gunny bags sold after cattle feed manufacturing are reusable packing bags under HSN 6305 and not scrap. ...
Goods and Services Tax : The Kerala AAR rejected an advance ruling application after noting that the issue of GST applicability on member transactions had ...
Goods and Services Tax : The Authority ruled that the President and Members of the statutory temple board are not “directors” under GST notifications. ...
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...
CAAR Mumbai permits Unibourne Food Ingredients LLP to withdraw its application on customs duty notification for shelled walnut imports.
AAR Tamil Nadu held that ITC is eligible only on structural steel supports for cranes and HVAC in Shibaura Machine India case; ITC on civil works and PEB sheeting disallowed.
GST AAR rules consultation services for outpatients are exempt, but medicines sold to them are taxable as they are not a composite supply.
Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
The Tamil Nadu Authority for Advance Ruling (AAR) has held that MRF Limited can no longer use the cross-charge mechanism for distributing Input Tax Credit (ITC) for common input services. This ruling follows amendments to the CGST Act.
CAAR clarified classification of Coral Bottom Nodes, Picket Hydroacoustic Complex, Bolt Airguns, and BigShot Controllers, with separate treatment for parts and spares.
CAAR Mumbai held that MOOWR units can claim IGCR duty benefits on inputs but scrap generated must follow Section 65(2), attracting duty if cleared to DTA.
The Customs Authority for Advance Rulings (CAAR) issued a ruling on Siemens application for vacuum circuit breaker parts, confirming their classification under CTIs 8538 and 8535.
A Customs Authority for Advance Ruling (CAAR) decision classifies imported Poly Vinyl Alcohol (PVA) sheets under subheading 3920 99 12.
The Customs Authority for Advance Ruling (CAAR) confirms that imported PVA sheets are classified under tariff item 3920 99 12, citing their chemical and physical properties.
