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...
A recent Customs Authority for Advance Rulings (CAAR) Mumbai decision addresses the classification of GSM/GPRS, LTE, NR, NB-IoT, and GPS Modules. The applicant seeks to classify these as parts under Tariff Item 85177990, arguing they are not standalone apparatus.
Mega Marine Spares India Pvt Ltd seeks an advance ruling on 5% IGST for imported marine engines, spares, and gears (HSN 8408, 8409, 8483) used in fishing vessels under Notification No. 01/2017-IGST (Rate).
CAAR Mumbai upholds Apple HomePod’s customs classification under CTH 8517 62 90, citing its principal function as a data transmission and reception device.
The Rajasthan High Court expunged observations made by the AAAR regarding Input Tax Credit, as the issue was outside the original AAR application.
Stay informed on India’s latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendments, Customs duties, SEBI market reforms, and MCA/IBBI updates.
CAAR Mumbai resolves classification dispute for Clutch Master and Slave Cylinders. Ruling rejects CTH 8412, placing items under CTH 8708 as vehicle parts.
Mumbai’s CAAR classifies Insulated Gate Bipolar Transistors (IGBTs) under CTH 8541.29.00, citing HSN notes. The ruling impacts EV component importers.
CAAR Mumbai classifies Novus Animal Nutrition’s ‘XYLAMAX’ under CTH 2309 90 90 as an animal feed preparation, not an enzyme, based on its composition and use.
CAAR Mumbai classifies roasted cashews under CTI 20081910 but declines to rule on roasted areca nuts and scented supari due to existing court orders and litigation.
CAAR Mumbai rules Viewsonic data projectors are for ADP use under CTI 85286200 and get duty exemption, citing key judicial precedents on ‘principal use’.
