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...
Tamil Nadu AAR rejects Rare SS Properties’ advance ruling application for GST ITC clarification, citing an ongoing DGGI investigation on the same issue.
Tamil Nadu AAR rules corpus funds collected by RWAs for building maintenance are subject to GST. Understand the implications for housing societies.
CAAR Delhi classifies imported Aluminium Formworks, with or without accessories, under CTI 7610, determining them to be temporary structures for concrete, not moulds under 8480.
CAAR Mumbai rules Mobile, Tablet, and Vehicle-Mounted Computers are classified under CTI 84713090 as portable automatic data processing machines, not smartphones, based on their primary function.
CAAR Mumbai ruled that fuel dispenser display boards, incorporating LCD, decoder, and processor ICs, are classified as parts of fuel pumps under CTI 84139190, not as indicator panels.
CAAR Mumbai rules Barcode Mobile Computers and RFID Mobile Computers are “other portable digital automatic data processing machines,” clarifying customs classification.
CAAR Mumbai rejected Rain CII Carbon’s request for an advance ruling on customs duty for electricity transferred from SEZ to DTA, citing lack of jurisdiction.
West Bengal AAAR upholds denial of GST exemption for Webel Support Multipurpose Service Co-Operative Society’s subcontracted manpower services to Webel Technology Ltd. for the Jal Jeevan Mission.
Tamil Nadu AAR clarifies GST applicability on renting goods carriages to Goods Transport Agencies, confirming nil rate of tax under specific conditions.
A recent advance ruling in Tamil Nadu clarifies GST liability on corpus/sinking funds collected by Resident Welfare Associations and their eligibility for Input Tax Credit.
