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...
West Bengal AAR rules that dredging of Muriganga river for Ganga Sagar Mela is a pure service for the govt, exempt from GST under Notif. 12/2017.
CAAR Mumbai rules on classification of six GE Oil & Gas ultrasonic flow meters under Customs Tariff Headings 9026 vs 9032, clarifies legal position.
Mumbai CAAR rules that GE’s ultrasonic gas flow meters are measuring instruments (CTH 9026), not control apparatus (CTH 9032), based on their function at import.
Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fungibility and simplified compliance.
जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रासंगिक धाराएं, आवेदन के विषय, और इसके महत्व को जानें। यह करदाताओं को कर संबंधी अनिश्चितताओं को दूर करने में मदद करता है।
Mumbai CAAR classifies a military-grade Tactical Hauler under CTH 8709 as a works truck and provides specific tariff classifications for its 13 components.
In re Orange Pet Nutrition Pvt. Ltd (CAAR Mumbai) A dispute concerning the customs classification of imported dog and cat food has emerged between M/s. Orange Pet Nutrition Private Limited and the Customs Authority for Advance Ruling (CAAR) in Mumbai. The core of the contention revolves around whether bulk-packaged pet feed should be classified as “dog […]
CAAR Mumbai classified PLC Splitters under Customs Tariff Heading 85177990 as parts of telecommunication apparatus, aligning with industry submissions and previous tribunal rulings.
CAAR Mumbai rules Makrofol Polycarbonate Film is classified under CTI 3920 61 90. This decision clarifies that the product’s primary identity as a plastic film takes precedence over its optical properties for customs classification.
Kerala AAR clarifies GST exemption applicability on Yoga course fees when collected via third-party platforms like Geton Yoga. Platform fee remains taxable.
