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...
Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment installed during a factory expansion project.
TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.
The Gujarat Authority for Advance Ruling (AAR) classifies non-edible castor oil under GST, determines its tax rate, and clarifies its limited jurisdiction regarding input tax credit refunds.
A Gujarat AAR ruling on accommodation for employees vs. trainees clarifies GST implications. The decision covers tax on recovered amounts and eligibility for Input Tax Credit.
Gujarat AAR rules that Beacon Diagnostics’ test kits are classified under HSN 3002, attracting a 5% GST rate. The decision hinges on the ‘essential character’ principle.
Gujarat AAR rules Freedeem app is an e-commerce operator under GST, liable to collect TCS but not covered under Section 9(5) reverse charge.
CAAR Delhi holds flavoured supari classifiable under 21069030 and eligible for customs duty exemption under Notification 68/2012-Cus. Judicial precedents examined.
CAAR Delhi held flavoured supari is classifiable under 2106 9030, not raw areca nuts, and eligible for concessional duty under Notification 68/2012.
Tamil Nadu AAR rules Acer Interactive Flat Panels classifiable under 85285900 as monitors, not ADP machines; GST applicable at 28%.
P.S.K. Traders withdraws its advance ruling application challenging an 18% GST on Palmyra Sugar, leaving the tax rate issue unresolved by the AAR.
