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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
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 : 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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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...
In re Vignesh (Guru Traders) (GST AAR Tamilnadu) Introduction In a recent application to the Authority for Advance Ruling (AAR) in Tamil Nadu, M/s Guru Traders, led by Proprietor Vignesh, posed a significant question regarding the Goods and Services Tax (GST) implications of their bulk cement sales business model. Background M/s Guru Traders, based out […]
Analysis of GST exemption granted to Polaris Foundation for public health awareness initiatives on COVID-19 in partnership with UNICEF. Key insights revealed.
In re Kalaiselvan SAGO Factory (GST AAR Tamil Nadu) Introduction: The case of “Kalaiselvan SAGO Factory” under the GST AAR Tamil Nadu delves into the availability of input tax credit (ITC) for GST paid at the time of purchase or repairs, particularly concerning JCB vehicles used for business purposes. 1. Background of the Case: M/s. Sri […]
Detailed analysis of the Advance Ruling in the case of J.K. Fenner (India) Limited regarding GST ITC claim on works contract for factory building repairs.
Proposed items of import namely, Optoma Creative Touch 5-series Interactive Flat Panel (IFP) (Model-5652RK+. 5752RK + & 5862RK+) merit classification under Sub-heading 84714190 of the First Schedule to Customs Tariff Act, 1975.
Explore detailed analysis of CAAR Delhi order regarding classification of imported betel nut products by Shreehari Ananta Overseas Private Limited.
Importer seeks classification of Samsung Smart Monitors (Model No. LS27BM5) under Customs Tariff (CTH 8528 or CTH 8471) and duty exemption eligibility as per Notification No. 24/2005.
In re Bayer Vapi P. Ltd. (GST AAR Gujarat) Q. Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which […]
Explore applicability of GST on works contract services by landowners to apartment buyers, based on ruling of Vinod Kumari Goyal (GST AAR Karnataka).
In re Eimco Elecon India Limited (GST AAR Gujarat) No ITC available for canteen expenses incurred for contract workers The AAR, Gujarat, in M/s. Eimco Elecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit (“ITC”) of GST on canteen facility provided to contract worker because […]
