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...
The authority examined whether warehousing scheme applicability can be decided under advance ruling. It held that such procedural issues fall outside Section 28H. The application was rejected as not maintainable.
The case examined whether a tube-fed nutritional liquid qualifies as a beverage. Authorities held that its clinical use and lack of consumption as a drink exclude it from beverage classification.
The ruling held that supplementary coaching services are not exempt since the provider is not an “educational institution.” Such services are taxable at 18% as commercial coaching.
The authority held that electricity is not fuel denying concessional GST rates for electric bus rentals. The key takeaway is that such services fall under the residual entry and attract 18% GST
The Authority declined to hear the case as the applicants address fell outside its jurisdiction. It held that jurisdiction must be determined strictly based on the address provided.
The authority held that mixtures of natural and synthetic rubber fall under 40028090 as they exclude substances under Chapter Note 5(A). Exemption applies subject to compliance with origin rules.
The Authority ruled that a refined plant extract used for treating respiratory conditions qualifies as a medicament, not a vegetable extract. Classification was based on its therapeutic use and advanced processing, denying concessional duty.
The authority ruled that panels with engineered edges and contours exceed the scope of sheets under Chapter Note 10. This led to their exclusion from Heading 3921 and classification under Heading 3925.
The ruling held that concessional GST rate applies only if bags qualify as biodegradable under the notification. It clarified that authorities cannot determine biodegradability and classification depends on material.
The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement makes it commercial training, taxable under CGST and SGST.
