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...
Kerala AAR clarifies GST exemption on medicines and supplies linked to health care services, with exemptions limited to bundled in-hospital treatments only.
Kerala AAR rules that lease cancellation refunds under pre-GST agreements are not taxable as supply under GST. Applies only to proportionate lease refunds.
Kerala AAR rules Recron filled baby net bed is classified as a mattress, attracting 18% GST. The product, despite its netting, falls under HSN 9404, specifically identified in Schedule III of GST notifications.
Kerala AAR rules on GST for marine engines, parts, and fishing vessel repairs. Confirms 5% GST for fishing vessel components and clarifies service rates based on supply date.
Gujarat AAR rules Protego Services not eligible for GST exemption on student transport and catering as payments were collected directly from students, not the school.
Gujarat AAR classifies peeled and chopped garlic under HSN 07032000, confirming no GST liability for Purnam Cuisines Pvt Ltd.
Gujarat AAR rules Shoft Shipyard is not liable for GST on interest and arbitration costs received from a pre-GST contract, as the original supply and related invoice predate the GST regime.
Gujarat AAR rules Bharat Petroleum’s LNG re-gasification service for GAIL as job work, taxable at 12% GST under Notification 11/2017-CT(Rate).
The case of In re Kanika Exim (GST AAR Gujarat) addresses the Goods and Services Tax (GST) rate applicable to job work services involving the cutting of metallic film rolls. Kanika Exim, a firm engaged in this specific job work, receives metallic film rolls from clients, cuts them to specified dimensions, winds them onto bobbins, and returns them. These processed rolls are subsequently used in the production of zari/metallic yarn, which is then utilized in manufacturing sarees.
In re Batcha Noorjahan (GST AAAR Tamilnadu) Goods and Services Tax Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, has upheld a ruling denying GST exemption to Tvl. Batcha Noorjahan, proprietress of M/s. School Transport, for services involving the transportation of school students and staff. The AAAR concurred with the initial Authority for Advance Ruling […]
