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...
Explore the GST classification of Dhathri Dahasamani as per the recent ruling by AAR Kerala in 2024. Understand the implications and tax rates under GST Notification No. 01/2017.
Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.
Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017.
Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.
GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.
GST AAR Kerala clarifies Cochin Port Trust’s construction services for Indian Navy as ‘Works Contract’, ineligible for exemption under Notification No.12/2017, but qualifies for 12% GST rate under Notification No. 24/2017 until 17.07.2022.
Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,
Explore GST AAR Kerala rulings on KSEBL services, reverse charge for rent a cab, and eligibility for input tax credit on deposit works. Get detailed analysis here.
Re-import of goods/equipment from a Special Economic Zone (SEZ)/Free Trade Warehousing Zone (FTWZ) to Domestic Tariff Area (DTA) is the proposed activity as stated in the application and the applicant vide the aforesaid application has sought ruling on the question of applicability of serial number 5 of Notification No. 45/2017- Cus. dated 30.06.2017 for such re-import of goods/equipment from a SEZ/FTWZ to DTA.
AAR ruled that value of gold will not diminish even if it is exchanged among 10 different users in a span of 2 years as a jewellery piece of 22 carats remains 22 carats even after changing hands.
