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...
Maharashtra AAR ruled that the Section 16(4) time limit applies to Input Tax Credit claimed via a Bill of Entry for imported goods, affirming deadline for all ITC claims.
Mumbai CAAR rules ‘Choline Chloride 60% Corn Cob’ is an animal feed preparation (2309), not a chemical (2923), due to its corn cob carrier.
Delhi CAAR rules Vivo’s Flexible Printed Circuit boards are classified under CTH 8534 (Printed Circuits), not 8517 (Antenna Parts).
CAAR Delhi allows duty exemption for FOC imports in jobbing, clarifies value addition rules, and emphasizes adherence to existing customs procedures.
ITC Denied on Pre-Engineering Building and Embedded Crane Support Systems, Based on Structural Fixation, Capitalisation, and Civil Nature: AAR Gujarat. Introduction In a significant ruling, the Gujarat Authority for Advance Rulings (AAR) in the case of M/s. HMSU Rollers (India) Pvt. Ltd. has held that Input Tax Credit (ITC) is not admissible on a Pre-Engineered […]
Maharashtra AAR classifies Cummins’ After Treatment System (ATS) as a motor vehicle part under HSN 8708, not filtering machinery (8421), based on a key functionality test.
Maharashtra AAR has ruled that services by MSETCL for consumers, such as shifting lines or new construction, are taxable supplies subject to 18% GST.
Maharashtra AAR rules on GST for redevelopment projects, clarifying taxability of free units, additional area, amenities, parking, and monetary benefits to society members.
The Maharashtra AAR examines whether Raymond Limited’s “Aspirational Project” qualifies for 12% GST with ITC, analyzing “ongoing project” and “affordable housing” definitions.
Maharashtra AAR rules PPD India cannot claim ITC on imported clinical trial drugs and related services due to free sample distribution to hospitals.
