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...
The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are integral to plant and machinery and not barred under Section 17(5). The decision clarifies eligibility where structures directly support manufacturing equipment.
The issue was whether ITC on construction services for machinery support is restricted. The ruling held that such foundation forms part of plant and machinery, making ITC admissible.
The application was dismissed because the tax liability had already been determined and challenged before the High Court. The Authority ruled that parallel proceedings are not permissible.
The Authority held that contribution of leasehold land and constructed property to an LLP is not a sale of immovable property. It constitutes a supply of service as consideration exists in the form of profit-sharing rights.
The Authority held that processing activities like crushing and sizing do not create a new product with distinct characteristics. Since the mineral remains unchanged, the activity does not qualify as manufacture.
The Authority dismissed the Departments appeal, confirming that geomembranes are textile products. The ruling relied on established judicial precedent and the product’s manufacturing process involving weaving.
The issue involved whether concessional customs duty applies to inputs scrapped during manufacturing. The ruling held that absence of explicit provision under applicable rules prevents extension of benefit, reinforcing strict interpretation of exemption notifications.
The AAR held that Pooja Oil, though technically edible, is marketed as inedible and thus classified under heading 1518. Consequently, it attracts 5% GST under the revised notification.
The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.
The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.
