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...
GST AAR Gujarat rules that goods supplied under fraudulent orders qualify as supply under IGST Act, even if payment was not received. Read the full legal analysis.
CAAR Mumbai defers ruling on sweet supari classification due to pending High Court case, application disposed of without ruling.
Telangana AAR ruling on GST classification of Aluminum Composite Panels (ACP Sheets), resolving conflict between HSN 3920 & 7606/7610.
GST AAAR Telangana upholds ruling on taxability under GST, dismissing Maddi Seetha Devi’s appeal regarding pre-GST transactions and construction agreements.
Appellate ruling clarifies GST on hotel rent, addressing electricity and water charges. Learn about composite supply and pure agent rules.
Analysis of Telangana AAR ruling on GST liability of Telangana State Technology Services Limited for e-procurement transaction fees.
Analysis of heat sink classification under Indian Customs Tariff for washing machines & refrigerators, based on the CAAR Mumbai ruling for Samsung India Electronics.
Customs Authority for Advance Rulings, Mumbai, reviews the classification of digital cinema projectors under Indian customs law, analyzing tariff headings 8528 and 9007.
CAAR Mumbai dismisses Viewsonic Technologies’ advance ruling application on data projectors, citing a pending case before the Madras High Court.
CAAR Mumbai denies Audio Distribution House Pvt Ltd’s request for advance ruling on Optoma Interactive Flat Panels, citing prior CESTAT Delhi judgment.
