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...
Vanilla Mix, a low-fat dried ice cream mix, classified under Heading 2106 90 99, attracts 18% GST as per the Rajasthan AAR ruling.
AAR ruled that Technocraft’s sewer system project for Nagar Nigam Bikaner is taxable under GST, not exempted as claimed.
The Rajasthan AAR clarifies GST applicability for Technocraft Construction’s sewerage project under new exemption regulations.
Technocraft Construction’s sewer system services for Nagar Nigam Kota are not exempt under GST, according to Rajasthan AAR ruling.
Rajasthan Tourism must pay GST on charges paid to Indian Railways for operating Palace on Wheels. These charges do not qualify under the pure agent concept.
Rajasthan GST AAR clarifies GST payment on corporate guarantees issued by foreign entities under reverse charge mechanism as one-time, not periodic.
Advance Ruling clarifies GST classification of Tobacco pre-mixed with lime as manufactured chewing tobacco under HSN 2403 99 10. GST rate determined at 28%.
GST AAR clarifies liability for GST on royalty payments for mining leases in Rajasthan, including rates, reverse charge mechanism, and registration requirements.
BASF’s classification dispute on vitamin premixes for animal feed led to a Customs ruling and High Court remand for reconsideration. Full case details here.
Enviva E0 101G, a phytogenic blend used in animal feed, is classified under Heading 2309 due to its role as a premix for improving animal health and nutrition.
