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 : Explore critical GST case laws from July 2024, including SCN issuance, personal hearing rights, appeal delays, and more. Essential...
Goods and Services Tax : Discover if penalties for contract breaches are subject to GST as ruled by AP-AAR. Learn how liquidated damages impact tax liabili...
Goods and Services Tax : 1. INTRODUCTION: ADVANCE RULING MECHANISM IN GST 1.1 The Advance Ruling is issued by tax authorities to companies/firms who reques...
Goods and Services Tax : Gujarat AAR rules nominal deductions from employee salaries for canteen services are not a supply of services, allowing ITC claims...
Goods and Services Tax : Explore critical GST rulings impacting taxpayers: validity of assessment orders, denial of ITC, electronic credit ledger blocking,...
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...
Custom Duty : CAAR Mumbai rules on the classification of Dual Mass Flywheel under Customs Tariff Act, addressing its role in vehicle driveline s...
Custom Duty : CAAR clarifies AC parts classification: SKD imports together as complete units; separate imports as parts under CTH 84159000. Cruc...
Custom Duty : CAAR Mumbai's ruling on Dexolac 2 import, clarifying regional value content and tariff change criteria under ASEAN trade rules....
Goods and Services Tax : The activity of transfer of title of goods stored in FTWZ Unit by applicant to its customers in Domestic Tariff Area (DTA) or mult...
Goods and Services Tax : AAR Tamil Nadu denies rectification request for Mitsubishi Electric's GST ruling, confirming no errors in the original decision on...
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...
In re Nokia Solutions and Networks India Private Limited (CAAR Mumbai) CAAR held that the Nokia 7210 SAS products are classifiable under subheading 85176290 as routers and are eligible to avail the benefit under Sr. No. 13N of Notification No. 24/2005-Customs, as amended. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI […]
In re PN Trade and Services (CAAR Mumbai) An intelligent flight battery is a lithium-ion rechargeable and removable battery to power a drone. As per HSN explanatory notes to heading 8507, these batteries. also known as electric accumulators, are characterised by the fact that the electrochemical action is reversible so that the accumulator may be […]
In re BASF India Limited (CAAR Mumbai) The question raised in the applicant’s application for Advance Ruling was whether the said Vitamin Premixes were classifiable under Heading 23.09 or under Heading 29.36. The said question raised in the applicant’s application is the same as in number of matters decided by the Appellate Tribunal and Courts, […]
The value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will subject to the charge of GST by adding the free value of diesel to arrive at the transaction value of GTA service.
In re M D Power Transmission Corporation of Uttaranchal Limited (GST AAR Uttarakhand) Q1. Whether UK CAMPA, falls under the ambit of the definition of “Government” as laid under section 2(53) of the Central Goods & Service Tax (CGST) Act, 2017? A1. UK CAMPA falls under the category of State Government as per the provisions […]
In re Vinayak Air Products Private Ltd (GST AAR Uttarakhand) Whether the water and electricity charges as well as the notional rent of the land, provided free of charge by BHEL, CFFP to the applicant, shall form part of the value of supply of oxygen gas by the applicant? Section 15(2)(b) ibid specifically includes any […]
In re Punjab State Power Corporation Limited (GST AAR Punjab) (i) Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery/job-worker, is taxable under GST Act and Compensation Cess Act in the hands of Applicant? Yes, Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate Rs. […]
AAR ruled that, supply of services to the Government or Government authority for annual operation and maintenance of capacity portable compactor and hook loader cannot be regarded as pure services and it is a composite supply of goods and services as it involves supply of goods like spare parts.
In re Shree Powertech (GST AAR West Bengal) Sub-contractor would not be eligible for GST concession rate as main contractor on shifting of electrical utilities The West Bengal Authority of Advance Ruling (“the WBAAR”) in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for […]
The item industrial safety belt manufactured by the applicant would be classified under chapter sub-heading 6307 20 90 and tax would be levied @ 5% of item sale value not exceeding Rs.1000/- per piece and @ 12% in case where sale value exceeds Rs.1000/- per piece.
