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...
MVR Constructions withdrew its GST advance ruling application under CGST & TGST Acts. The application was disposed of without addressing merits.
GMK Constructions withdrew its GST advance ruling application as related issues are pending before the High Court and appellate authorities.
Tulasi Industries withdrew its GST advance ruling request on ITC refunds under the inverted duty structure. The application was disposed of without a decision.
Advance ruling on GST exemption for manpower supply under Jal Jeevan Mission in West Bengal. Analysis of Notification 12/2017 and tax applicability.
West Bengal AAR rules on GST classification for hiring fitted assets. The ruling clarifies tax rates for air-conditioning, electrical, and fire safety systems.
West Bengal AAR rules manpower services to Webel Technology Limited are taxable under GST, not exempt under Notification No. 12/2017.
GST AAR West Bengal grants exemption on pure services provided by Rimita Mukherjee for water distribution projects under Notification No. 12/2017-Central Tax (Rate).
CAAR Mumbai rules Medical Examination Rubber Gloves under subheading 4015.12 of the Customs Tariff Act, 1975, confirming classification for medical use.
The Customs Authority for Advance Rulings, Mumbai, classifies Fatty Alcohol Ethoxylates under CTI 3402 4200, addressing tariff and exemption queries.
Gujarat AAAR rules that pre-packaged food sold by Riddhi Enterprise is a supply of goods, not restaurant service, and subject to applicable GST with ITC benefits.
