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...
Karnataka AAR rejects state nursing council’s GST advance ruling application on service taxability, citing issue already decided in prior proceedings.
Karnataka AAR dismisses e-commerce firm’s query on operator definition due to failure to furnish cash ledger details for application fee payment.
AAAR Tamil Nadu rules value of silver supplied free by recipient must be added to taxable value of batteries manufactured by High Energy Batteries for GST
Tamil Nadu AAR rules housekeeping, cleaning services to IIITDM Kancheepuram are not GST exempt, clarifies ‘Governmental Authority’ definition.
Tamil Nadu AAR rules that a Town Panchayat granting right to collect weekly market entry fees is exempt from GST as a function under Article 243G.
Tamil Nadu AAR ruled that medicines and consumables supplied to in-patients by a hospital pharmacy are part of exempted composite healthcare services under GST Notification 12/2017.
CAAR Mumbai rules Interactive Flat Panels fall under Customs Tariff Item 8528 59 00, citing 2025 budget changes and CBIC circular.
CAAR Mumbai rules 5% IGST on imported marine engines, spares, and gearboxes exclusively for use in fishing vessels, citing GST circular and precedent.
CAAR Mumbai classifies EV VCU/PCU controllers. Ruling rejects 8537, 8543, 9032; classifies as parts under 87089900 (3/4 wheelers) & 87141090 (2 wheelers).
A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms, and regulatory changes.
