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...
Gujarat AAR ruling on the GST classification of marine equipment, confirming that imported goods retain their initial classification for GST purposes.
This article discusses the GST classification of Natural Fiber Composite (NFC) boards, doors, and frames, and the appropriate rate applicable as per Chapter 44.
Advance ruling on GST applicability for works contract involving supply and installation for Naval Dockyard. No concessional MRO service rate applicable.
Andhra Pradesh AAR rules on GST applicability for export of pre-packaged and labelled processed shrimps under amended tax rates as per Notification No. 6/2022.
Explore the GST AAR Andhra Pradesh ruling on MCM Pacific PTE Ltd’s request for zero-rated export treatment for assets procured from Lanco Kondapalli Power Ltd.
AAAR held that ‘rotary parking system’, installed and commissioned at premises of appellant amounts to construction of an immovable property, whereby input tax credit on the purchase of ‘rotary parking system’, by appellant becomes ineligible under Section 17(5)(d) of CGST/TNGST Acts, 2017.
Maharashtra AAR exempts hostel accommodations from GST under Notification 12/2017 for stays over 90 days, with some conditions. Learn more about the ruling.
Karnataka AAR rules Ernst & Young’s tax return services to BWSSB are not GST-exempt, clarifying BWSSB’s status and service eligibility under GST laws.
Rapido, an e-commerce operator, must pay GST on services provided by cab drivers via its platform, per Karnataka State GST Advance Ruling.
Explore the rulings on Customs Duty valuation issues in the Forever New Apparels case, including transaction value of goods and exclusion of fees under Customs Act Section 14 and Valuation Rules.
