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...
Maharashtra AAR ruled Gantrex India’s erection services for ISRO are a pure service, not a works contract, as goods were supplied by a separate entity.
Maharashtra AAR rules Nitiraj’s Infantometer is a medical device (12% GST, HSN 9018), but its Stadiometer is a general measuring tool (18% GST, HSN 9017).
Maharashtra AAR rules on K R Innovation’s fruit protection bags, classifying them under HSN 48194000. Find out the impact on GST rates for manufacturers.
Maharashtra AAR rules that a removable baby car seat is classified as ‘Other seats’ under HSN 94018000, not as a primary vehicle seat or an accessory.
Maharashtra AAR has ruled that interest received on deferred annuity payments under Hybrid Annuity Model (HAM) for road projects is subject to GST.
American Education Trust voluntarily withdrew its application to the GST AAR Maharashtra regarding tax liability on pre-primary education services and GST registration.
Rajasthan AAR denies GST exemption to Build Layer Constructions for “pure labor” services in PMAY sub-contract, citing material supply and lack of direct PMAY proof.
Rajasthan AAR rules Aadinath Agro Industries ineligible for GST Rule 86B exemption, stating firm and partner income tax cannot be cumulated.
Odisha AAR rules on GST for Shreyans Logistics’ vehicle leasing and logistics management, classifying it under SAC 997319 with an 18% tax rate.
A Tamil Nadu AAR ruling addresses GST implications for silver traders, clarifying taxability of barter, RCM for job work, HSN codes, and e-way bill requirements for silver products.
