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 : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
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...
Samkwang India seeks advance ruling from CAAR Delhi on nil duty benefit for inputs used to manufacture Assy Case Front’ (front cover) for Samsung mobile phones under Notification 57/2017-Cus, arguing their process qualifies as ‘manufacture.
CAAR Mumbai has ruled in the matter of Godrej & Boyce Manufacturing Company Limited, classifying the imported ‘Forklift Drive Train’ under CTI 8431 20 10. The authority held that the custom-designed assembly is an essential part of a forklift, suitable for sole and principal use with CTH 8427 machinery.
Tamil Nadu GST AAAR upholds AAR ruling that TR-6 challans, even with Customs letters or SVB orders, do not qualify as eligible documents for Input Tax Credit on import IGST. Only re-assessed Bills of Entry allow ITC, subject to Section 16(4) time limits.
Tamil Nadu AAR permitted withdrawal of an advance ruling application after 56th GST Council meeting rationalised tax rates, rendering applicant’s query on effluent removal charges unnecessary.
Tamil Nadu AAR rules on GST liability for K L N Sourashtra College providing hostel and food services to another higher education institution under a B2B contract, concluding the supplies are taxable at 18%.
AAR rejected applicant’s plea on classification and exemption for bio-mining services, citing Section 98(2) which bars admission when proceedings on same issue are already underway.
Tamil Nadu AAR ruled that refined rice bran oil, even if marketed as ‘lamp oil,’ retains its classification under HSN 1515 90 40 and attracts the applicable GST rate, as classification depends on essential character.
Tamil Nadu AAR ruled that ONGC’s Minimum Guaranteed Off-take (MGO) charges, levied on GAIL for short-lifting gas, are liquidated damages for breach, not liable to GST.
CAAR Delhi held that Nuclease-Free Water, being of similar purity as distilled water, is classifiable under CTH 28539010. It rejected earlier classification as certified reference material under 3822, terming it a bona fide error.
CAAR Delhi held that Motorola TLK 100, TLK 110, and TLK 150 PoC devices are push-button telephones under Tariff Item 8517 1810, rejecting classification as general communication apparatus.
